GIFT  OF 


A  'N 

S. 

'SOJH 


GUT 

JAN  23  1914 


Uniform  Classification 
of  Accounts 


WATER   UTILITIES 


tHZ 


•RESf.'RIBEU 


The  Railroad  Cominission  of  Wisconsin 
December,  1908 


SIX()M>    EDITION 


'  Madison,  August,  191 


Uniform  Classification 
of  Accounts 


WATER   UTILITIES 


1'RKSCRIBKI) 


The  Railroad  Commission  of  Wisconsin 
December,  1908 


SECOND    EDITION 


Madison,  August,  191  1 


Uniform  Classification  of  Water 
Accounts 

PRESCRIBED    BY    THE 

RAILROAD  COMMISSION  OF  WISCONSIN 


MADISON,  April  8,  1909. 

To   \Viscnnshi    \Yaltr  riililiis: 

This  circular  embraces  the  Uniform  Classification  oi'  Accounts 
for  AVater  rtilities  prescribed  and  issued  by  the  Railroad  Com- 
mission under  date  of  December  S,  1908,  and  the  detailed  text 
of  instructions  to  accompany  such  classification,  prepared  under 
the  following  provisions  of  ch.  499  of  the  Laws  of  1907,  known 
as  the  Public  Utilities  Law: 

Uniform  accounting  by  utilities ;  other  business  separate. 

SECTION  1797m — S.  1.  Iwery  public  utility  shall  keep  and 
render  to  the  commission  in  the  manner  and  form  prescribed  by 
the  commission  uniform  accounts  of  all  business  transacted. 

Forms  of  book-keeping;  prescription.  SECTION  1797m — 9. 
The  commission  shtll  prescribe  the  forms  of  all  books,  accounts, 
papers  and  records  required  to  be  kept,  and  every  public  utility 
is  required  to  keep  and  render  its  books,  accounts,  papers  and 
records  accurately  and  faithfully  in  the  manner  and  form  pre- 
scribed by  the  commission  and  to  comply  with  all  directions  of 
the  commission  relating  to  such  books,  accounts,  papers  and 
records. 

Report  by  utilities ;  items.  SECTION  1797m — 18.  Each  pub- 
lie  utility  shall  furnish  to  the -commission  in  such  form  and  at 
such  times  as  the  commission  shall  require,  such  accounts,  reports 
and  information  as  shall  show  in  itemized  detail:  (1)  the  de- 
preciation per  unit,  (2)  the  salaries  and  wages  separately  per 
unit,  (:*)  U-gal  expenses  per  unit,  (4)  taxes  and  rentals  separ- 

274657 


4  liAlIKOVK    .V.».M  .MISSION'   OF    AVlSCOXSIX. 

artely  per  unit,  (5 )  the  quantity  and  value  of  material  used  per 
unit,  (6)  the  receipts  from  residuals,  by-products,  services  or 
other  sales  separately  per  unit,  (7)  the  total  and  net  cost  per 
unit,^  (8)  the  gross  and  net  profit  per  unit,  (9)  the  dividends 
and  interest  per  unit,  (10)  surplus  or  reserve  per  unit,  (11)  the 
prices  per  unit  paid  by  consumers;  and  in  addition  such  other 
items,  whether  of  a  nature  similar  to  those  hereinbefore  enu- 
merated or  otherwise,  as  the  commission  may  prescribe  in  order 
to  show  completely  and  in  detail  the  entire  operation  of  the 
public  utility  in  furnishing  the  unit  of  its  product  or  services  to 
the  public. 

Owing  to  the  great  difference  in  sizes  of  the  utilities  it  was 
found  necessary  to  prepare  two  separate  schedules  which  would 
recognize  these  conditions,  and  by  each  following  the  same  gen- 
eral principles  would  permit  comparison  of  operating  results 
between  the  smallest  and  largest  companies.  Class  B  schedule 
is  the  basis  upon  which  class  A  schedule  has  been  founded,  the 
latter  being  an  unfolding  and  refinement  of  the  former. 

In  general,  water  utilities  operating  in  cities  of  substantially 
10,000  population  or  over  will  keep  at  least  the  list  of  accounts 
prescribed  in  class  A  classification,  and  all  water  utilities  oper- 
ating in  cities  under  10,000  population  will  keep  at  least  the 
accounts  prescribed  in  class  B  classification.  Upon  this  basis 
of  division  the  opportunity  for  development  wall  determine  the 
accounts  to  be  kept  rather  than  the  development  which  has  ac- 
tually been  made.  It  is  possible,  after  an  adequate  trial,  that 
some  alterations  will  be  found  expedient,  both  from  the  stand- 
point of  general  experience  and  practice  or  because  of  local  and 
individual  conditions,  but  no  departure  from  this  classification 
shall  be  made  except  with  the  consent  of  the^  Railroad  Commis- 
sion after  petition  and  cause  shown. 

Any  utility  in  class  B  desiring  a  more  detailed  classification 
than  that  prescribed  for  such  class  should  open  the  accounts 
prescribed  for  class  A,  and  any  utility  in  class  A  desiring  a 
more  detailed  system  may  go  into  as  much  subdivision  and  re- 
finement of  each  of  the  submitted  accounts  as  its  interest  re- 
quires, but  must  not  re-arrange  or  combine  any  two  or  more  of 
the  accounts  in  such  a  manner  as  to  interfere  with  the  integrity 
of 'the  general  scheme  and  thus  destroy  the  possibility  for  com- 
parisons. A  copy  of  all  additional  accounts  and  the  desired 
subdivisions  of  the  prescribed  accounts  must  be  filed  with  the 


UNIFORM   Arrorvrs — WATER  UTILITIES.  5 

Railroad  Commission  before  such  accounts  are  opened.  All  rec- 
ords and  accounts,  including  those  which  are  an  enlargement, 
subdivision  or  refinement  of  the  prescribed  accounts,  are  to  be 
open  at  all  times  to  the  examination  'of  this  Commission. 

RAILROAD  COMMISSION  OF  WISCONSIN. 

By  B.  H.  MEYER, 

HALFORD  ERICKSON, 
.JOHN  II.  ROEMER. 
Commissioners. 


SECOND  EDITION. 

MADISON,  August  1,  1911. 


To  Wisconsin-  ^Y(lt<  r 

This  pamphlet  is  a  reprint  of  the  text  of  instruction  relating 
to  the  uniform  classification  of  accounts  for  water  utilities  as 
prescribed  by  the  Railroad  Commission  and  issued  April  8,  1909. 
The  only  change  to  be  noted  is  the  inclusion  of  the  class  C  group, 
designed  to  meet  the  needs  of  utilities  operated  in  towns  of  un- 
der 3,000  population.  No  changes  have  IMM-H  made  in  the  text 
of  the  classification  itself. 

RAILROAD  COMMISSION  OF  WISCONSIN, 

by    J.    M.    WlNTERBOTHAM,    SeCV. 


INCOME  ACCOUNTS. 


RAILROAD  COMMISSION  OF  WISCONSIN. 


INCOME  ACCOUNT  FORM  FOR  REPORT. 

All  Classes. 

OPERATING  REVENUES. 

Earnings  from  Commercial  Sales  (Details). . , 

Earnings  from  Industrial  Sales  (Details). . , 

Earnings  from  Municipal  Hydrant  Rentals  (Details)... 

Earnings  from  Sales  for  Street  Sprinkling  (Details)... 

Earnings  from  Sales  to  Municipal  Departments     (Details).., 
Miscellaneous  Earnings  from  Operation  (Details). . . 


Total  Operating  Revenues 

OPERATING  EXPENSES. 

Pumping  (Details). 

Distribution  (Details). 

Commercial  (Details). 

General  (Details). 

Undistributed  (Details). 

Total  of  above  items 

Depreciation  (Details). 

Contingencies  (Extraordinary)  (Details). 

Taxes  (Details). 

Total  Operating  Expenses 

Net  Operating  Revenue  01  Deficit 
Non-operating  Revenues 

Gross  Income  or  Deficit 

DEDUCTIONS  FROM  GROSS  INCOME. 

Interest  on  Funded  Debt  (Details). 

Interest  on  Real  Estate  Mortgages  (Details). 

Interest  on  Floating  Debt  (Details). 

Contractual  Sinking  Fund  Requirements  (Details). 

Amortization  Reserve  Requirements  (Details). 

Miscellaneous  Deductions  (Details). 


Total 

Net  Income  or  deficit 

DISPOSITION  OF  NET  INCOME. 

Preferred  Stock  Dividends  (Details). 

Common  Stock  Dividends  (Details). 

Appropriations  to  Municipal  Funds  (Municipal 

Plants  Only)  (Details). 

Other  Payments  from  Net  Income  (Details). 

Total 

Surplus  or  Deficit  for  Year 
Surplus  or  Deficit  at  Beginning  of  Year 
Adjustments  During  Year  (Profit  and  Loss  Account) 

Surplus  or  Daficit  at  Close  of  Year  (as  per  Balance  Sheet) 


DETAILED  ACCOUNTS  WITH  TEXT 


OPERATING   REVENUES. 

Earnings  from  Commercial  Sales. 

Credit  this  account  with  all  revenue  from  water  sales  to  commer- 
cial consumers,  both  where  the  revenue  is  dependent  upon  the  quan- 
tity of  water  taken  as  recorded  by  meter  and  where  such  water  is 
sold  at  flat  rates  and  independent  of  the  quantity  taken.  Commer- 
cial consumers,  as  referred  to  in  this  account,  embrace  residence?, 
offices,  apartment  houses,  retail  commercial  establishments,  etc., 
where  water  is  not  used  primarily  for  power  or  industrial  purposes. 
Where,  however,  some  manufacturing  or  industrial  processes  are 
performed  in  any  residence,  store  or  other  point  of  commercial  con- 
sumption, but  such  process  being  merely  incidental  to  the  broader 
use  of  the  premises  as  a  commercial  consumer,  the  total  consump- 
tion at  such  premises  shall  be  credited  to  this  account.  When  water 
is  sold  both  by  meter  and  flat  rates,  the  earnings  from  each  such 
subdivision  shall  be  credited  to  subdivisions  of  this  account  and  re- 
ported separately  to  the  Railroad  Commission  as  follows: 
a.  Commercial  Earnings- -Flat  Rate. 
&.  Commercial  Earnings — Metered. 

Water  sold  to  the  municipality  for  use  in  public  buildings  and  not 
included  in  the  contract  for  hydrant  rentals  and  other  municipal 
uses,  will  be  considered  as  Commercial  Earnings. 

Where  it  is  the  custom  of  the  utility  to  charge  a  minimum  amount 
when  the  consumption  during  the  month  is  less  than  the  prescribed 
amount,  the  total  amount  of  such  minimum  charge  shall  be  credited 
to  this  account  or  to  its  appropriate  sub-account.  Where  it  is  the 
custom  of  the  utility  to  grant  a  discount  from  the  gross  bill  or  to 
add  a  penalty  to  the  bill  when  payment  is  not  made  on  or  before  a 
prescribed  date,  such  discounts  or  penalties  shall  be  charged  or  cred- 
ited to  this  account.  Utilities  desiring  to  do  so  may  open  sub-ac- 
counts to  show  the  Minimum  Bill  and  Discount  or  Penalty  items. 


10  RAILROAD  COMMISSION  OF  WISCONSIN. 

Earnings  from  Industrial  Sales. 

Credit  this  account  with  all  earnings  from  the  sale  of  water  for 
power  and  industrial  purposes  to  manufacturing  and  industrial  es- 
tablishments. Where  water  is  sold  at  a  different  rate  for  any  par- 
ticular kind  of  industrial  use,  the  earnings  from  such  separate 
sources  shall  be  credited  to  appropriate  subdivisions  of  this  account 
and  reported  separately  to  the  Railroad  Commission.  Where  water 
is  sold  both  by  meter  and  flat  rates,  the  earnings  from  each  such 
division  shall  be  credited  to  subdivisions  of  this  account  and  re- 
ported separately  to  the  Railroad  Commission  as  follows: 
a.  Earnings  from  Industrial  Sales — Flat  Rate. 
6.  Earnings  from  Industrial  Sale's — Metered. 

Where  it  is  the  custom  of  the  utility  to  charge  a  minimum  amount 
in  cases  where  the  consumption  during  the  month  is  less  than  a  pre- 
scribed amount,  the  total  amount  of  such  minimum  charge  shall  be 
credited  to  this  account  or  to  its  appropriate  sub-account.  Where  it 
is  the  custom  of  the  utility  to  grant  a  discount  from  the  gross  bill 
or  to  add  a  penalty  to  the  bill  where  payment  is  not  made  on  or 
before  a  prescribed  date,  such  discount  or  penalty  shall  be  charged 
or  credited  to  this  account.  Utilities  desiring  to  do  so  may  open 
sub-accounts  to  show  the  Minimum  Bill  and  Discount  or  Penalty 
items. 


Earnings  from  Municipal  Hydrant  Rentals. 

Credit  to  this  account  all  revenues  received  from  the  municipality 
for  hydrant  service.  Where  the  hydrant  rental  paid  by  the  munici- 
pality includes  the  use  of  water  for  street  sprinkling  and  flushing 
purposes,  and  such  water  not  being  separately  metered,  the  total 
revenue  collected  under  such  contract  for  hydrant  rental  will  be 
credited  to  this  account. 


UNIFORM  ACCOUNTS — WATER  UTILITIES.  11 

Earnings  from  Sales  for  Street  Sprinkling. 

Credit  this  account  with  all  earnings  from  sales  of  water  for 
street  sprinkling,  both  to  individuals  and  contractors  engaged  in 
sprinkling  streets,  parks  and  thoroughfares,  and  also  with  sales  to 
the  municipality,  where  such  sprinkling  is  performed  by  the  city. 


Earnings  from  Sales  to  Municipal  Departments. 

Credit  this  account  with  all  earnings  from  the  sale  of.  water  to 
municipal  departments  other  than  for  street  sprinkling,  if  such  is 
performed  by  the  municipality.  This  includes  earnings  from  the 
sale  of  water  for  sewer  and  street  flushing,  street  construction,  fill- 
ing fire  cisterns  and  basins,  etc.,  by  the  municipality.  Where  a  spe- 
cial contract  is  entered  into  between  the  municipality  and  the  utilitj 
for  water  service  at  public  buildings,  as  schools,  police  and  fire  sta- 
tions, city  hall,  etc.,  revenue  collected  under  such  contract  will  be 
credited  to  this  account.  A  record  should  be  kept  also  of  the  rev- 
enue received  from  each  separate  municipal  department. 


Miscellaneous  Earnings  from  Operation. 

Credit  to  this  account  all  earnings  received  from  operating  trans- 
actions not  properly  includible  in  the  preceding  accounts. 


12  RAILROAD  COMMISSION  OF  WISCONSIN. 


NON-OPERATING  REVENUES. 

Profit  on  Merchandise  Sales. 

Credit  to  this  account  the  receipts  derived  from  the  sale  of  water 
appliances  and  plumbing  fixtures  used  in  the  consumption  and  utiliz- 
ation of  water.  Profit,  as  used  in  this  account,  is  defined  as  being 
the  excess  of  the  sales  price  over  the  cash  cost,  including  the  invoice 
cost,  cost  of  handling,  storage,  etc.,  if  such  merchandise  is  passed 
through  the  stores  department.  Charge  this  account  with  all  ex- 
penses for  labor  and  material  in  connection  with  the  sale  of  such 
appliances  or  merchandise.  The  net  amount  only,  or  the  profit  on 
merchandise  sales,  is  to  be  carried  to  the  Income  Account.  The 
credits  and  charges  to  this  account  shall  be  made  in  such  a  manner 
as  to  admit  of  a  detailed  analysis  when  called  for  by  the  Railroad 
Commission. 

NOTE  : — Receipts  from  the  sale  of  superseded  apparatus,  junk  or  salvage,  are 
not  to  be?  credited  to  this  account  but  to  the  Depreciation  Reserve. 

NOTE: — This  account  is  included  in  the  account  Miscellaneous  Non-operating 
Heroines  in  class  C. 


Profit  on  Piping  and  Connections. 

Credit  this  account  with  all  earnings  derived  from  piping  and  con- 
nection work  performed  by  the  utility.  This  includes  earnings  from 
services  performed  on  the  consumers'  premises,  such  as  piping  the 
consumers'  premises,  connecting  and  disconnecting  house  piping  and 
water  fixtures,  the  re-location  of  piping  or  apparatus,  and  other 
plumbing  and  fixture  work.  If  prospective  consumers  are  charged 
for  services  performed  by  the  water  utility  in  connecting  the  house 
piping  and  plumbing  with  the  service  connection,  or  for  laying  such 
service  piping,  such  earnings  shall  be  credited  to  this  account. 
Where  the  cost  of  laying  the  service  connection  is  charged  to  the 
property  owner,  such  work  shall  not  be  included  in  tangible  capital. 
Charge  to  this  account  all  expenses  for  labor  and  materials  in  con- 
nection with  such  operation,  the  net  amount  only,  or  the  profit  from 
such  piping  and  connection  work,  being  carried  to  the  Income  Ac- 


TNHOKM   ACCOUNTS— {WATER  TTJLITIES.  13 

count.  The  credits  and  charges  to  this  account  will  be  made  in  such 
a  manner  as  to  admit  of  a  detailed  analysis  when  called  for  by  the 
Railroad  Commission. 

NOTK  : — This   account   is   included   in    the  account  Miscellaneous  Non-operating 

in  class  ('. 


Hents  from  Land,  Huildiii^s  and  Apparatus. 

Credit  to  this  account  as  it  accrues  all  revenue  from  the  rental  of 
land,  buildings  and  water  apparatus  and  appliances.  Where  the 
contract  of  rental  includes  the  setting  and  connection  of  such  ap- 
paratus and  also  its  maintenance  by  the  utility,  the  total  earnings 
from  such  rental  shall  be  credited  to  this  account. 

Charge  to  this  account  all  expenses  incurred  in  connection  with 
the  collection  of  such  rents,  commissions  and  fees  therefor,  cost  of 
procuring  tenants,  drawing  contracts  and  leases,  advertising  for  ten- 
ants, expenses  of  ouster  proceedings,  and  taxes,  unless  the  taxes  are 
to  be  paid  by  the  tenant.  Any  expenses  accruing  while  such  prop- 
erty is  idle,  also  repairs  upon  such  property,  will  be  charged  to  this 
account.  Only  the  net  profit  from  the  above  transactions  will  bj 
carried  to  the  Income  Account. 

The  credits  and  charges  to  this  account  are  to  be  made  in  such  a 
manner  as  to  admit  of  a  detailed  analysis  being  made  when  called 
for  by  the  Railroad  Commission. 

:  —  This  account  is   included   in   the  account  Miscellaneous  Non-operating 


I'm  inn-.*   in   class  C. 


14  RAILROAD  COMMISSION  OF  WISCONSIN'. 

Interest  on  Deposits. 

Credit  to  this  account  all  interest  as  it  accrues  on  deposits  of  the 
water  utility  funds  with  banks,  trust  companies  or  individuals.  In- 
terest on  security  investments  will  not  be  credited  to  this  account 
but  to  the  account  Interest  and  Dividends  from  Investments.  Interest 
on  moneys  belonging  to  any  of  the  reserves  of  the  water  utility  will 
be  credited  to  such  reserves. 

NOTE: — This  account  is   included   in   the  account  Miscellaneous  yon-operating 
Revenues  in  class   C. 


Interest  and  Dividends  from  Investments. 

Credit  to  this  account  all  interest  as  it  accrues  upon  interest-bear- 
ing securities  which  are  liabilities,  either  actual  or  contingent,  of 
solvent  companies,  cities  or  individuals,  held  as  investments  by  the 
water  utility. 

Credit  to  this  account  the  cash  value,  as  on  the  date  when  they 
become  collectible,  of  dividends  upon  the  stocks,  preferred  and  com- 
mon, of  corporations  held  as  investments  by  the  water  utility. 

A  description  of  the  securities  whose  yield  is  credited  to  this  ac- 
count will  be  called  for  in  the  annual  report  to  the  Railroad  Com- 
mission. 

NOTE: — This  account  is  included  in  the  account  Miscellaneous  yon-npcratino 
"Revenues  in  class  C. 


Appropriations  from  Municipal  Funds   (for  Municipal  Plants  Only). 

Credit  to  this  account  all  appropriations  made  by  the  municipality 
to  the  funds  of  the  accounting  utility  for  operating  purposes.  This 
account  applies  only  to  municipally  owned  water  utilities. 

NOTE: This  account  is  included  in  the  account  Miscellaneous  yon-Operating 

Revenues  in  class  C. 


I'. vi FORM  ACCOUNTS— WATER  UTILITIKS.  15 

Miscellaneous  Non-Operating  Revenues. 

Credit  to  this  account  all  revenues  from  non-operating  sources 
not  includible  in  any  of  the  preceding  accounts. 

Utilities  are  at  liberty  to  open  sub-accounts  for  the  purpose  of 
showing  the  revenues  from  any  particular  sources. 

NOTE  : — This  account  is  included  in  the  account  .l//-s<-<  Un neons  ^  on-operating 
Revenues  in  class  C. 


OPERATING    EXPENSE    ACCOUNTS. 

I.     Pi   MI'I.M,. 
II.     DlS'IKIIU  TIO.N. 

III.  COMMERCIAL. 

IV.  GENERAL. 

V.     UXDISTRIIH'TKl). 

NI>TI::- — In  case  any  water  utility  finds  it  imp<»ssihli>  or  impract icable  to  keep 
its  accounts  with  the  detail  herein  prescribed,  ii  should  petition  the  Railroad 
•Commission  for  authority  to  consolidate  any  two  or  more  accounts,  accompany- 
ing its  petition  with  such  facts  which  in  its  judgment  make  the  keeping  of  the 
detailed  accounts  impracticable. 

Operating  Expenses  are  intended  to  include  all  items  of  expense 
necessarily  incurred  in  being  prepared  to  serve  or  in  serving  the 
public  as  a  water  utility.  This  includes  the  expense  of  maintaining 
intact  the  organization  of  the  utility,  the  pumping,  distribution  and 
sale  of  water  and  all  processes  necessarily  incident  thereto,  together 
with  the  collection  of  the  revenues  from  such  operations.  In  order 
that  the  Operating  Expenses  shall  clearly  reflect  only  the  cost  of  ren- 
dering such  public  service,  all  expenses  incident  to  the  operation  of 
any  other  utility  service  performed  or  of  any  transactions  of  a  com- 
mercial nature  shall  be  excluded  therefrom. 


16  RAILROAD  COMMISSION  OF 

Operating  Expenses  in  the  broadest  significance  of  the  term  are 
divisible  into  two  classes,  viz.,  Operation  and  Maintenance. 

Operation  should  be  understood  to  mean  the  "use"  of  the  prop- 
erty and  includes  labor,  materials  and  supplies  and  expenses,  but 
excludes  all  Maintenance  items. 

Maintenance  should  be  understood  to  mean  "upkeep,"  and  should 
cover  all  expenditures  for  current  or  ordinary  repairs,  renewals  or 
replacements  of  property  resulting  through  wear  and  tear,  or 
through  those  casualties  which  are  incidental  to  the  nature  of  the 
operation  and  which  expenditures  are  necessary  in  order  to  keep  up 
the  productive  capacity  of  the  plant  to  its  original  or  equivalent 
state  of  efficiency.  When,  however,  a  complete  replacement  of  any 
building  or  structure,  facility  or  unit  of  equipment  is  made  neces- 
sary regardless  of  such  current  expenditures,  the  uncurrent  or  extra- 
ordinary repairs,  renewals  or  replacements  made  necessary  will  be 
charged  to  the  Depreciation  Reserve  accumulated  for  that  purpose. 

The  items  includible  in  the  above  subdivisions,  except  where  some 
other  meaning  is  clearly  apparent  from  the  language  used  in  ex- 
plaining the  account,  shall  be  understood  to  have  the  following 
meaning: 

The  Cost  of  Labor  shall  be  understood  to  cover  not  only  wages 
paid  for  manual  labor,  but  salaries  and  fees  paid  to  persons  engaged 
in  clerical,  engineering  or  supervisory  occupations. 

Materials  and  Supplies  shall  be  understood  to  cover  the  substances 
or  matter  consumed  in  furnishing  the  water  service  as  required  or 
authorized  by  law  and  embraces  not  only  finished  and  unfinished 
products,  but  all  expenses  incurred  in  connection  with  their  prep- 
aration for  use  and  specifically  chargeable  against  such  products  and 
also  includes  a  portion  of  the  stores  expenses,  if  such  materials  and 
supplies  pass  through  the  stores  department. 

Hand  Tools  because  of  their  liability  to  loss  and  theft  and  their 
rapid  consumption  in  use  are  to  be  considered  as  operating  supplies 
in  the  year  in  which  they  were  purchased  and  charged  to  the  account 
for  the  benefit  of  which  they  -were  purchased. 

Expenses  should  be  understood  to  mean  all  expenditures  made  or 
incurred  which  are  chargeable  to  the  accounts  referred  to  and 
which  are  not  Labor  or  Materials  and  Supplies. 


UNIFORM  ACCOIXTS— WATER  UTILITIES.  17 

I.  PUMPING. 
A.  Steam  Power  Pumping. 

Superintendence. 

Charge  to  this  account  the  total  cost  of  superintendence  of  the- 
steam  power  pumping  plant.  This  account  includes  the  salaries  of 
superintendent  of  pumping  plant,  foreman,  draftsmen,  chemists  and 
all  clerical  help  upon  records  and  accounts  pertaining  to  steam 
power  pumping,  whether  such  services  are  performed  at  the  general 
office  or  at  the  plant.  Charge  also  with  the  proportion  of  the  sal- 
aries of  engineering  staff  assignable  to  the  steam  power  pumping 
plant. 

NOTE  : — If  water  is  also  pumped  by  hydraulic,  gas  or  electric  power  at  the 
same  station,  the'  total  cost  of  superintendence  will  be  apportioned  over  the  cor- 
responding Superintendence  accounts. 

XOTE  : — This  account  is  included  in  the1  account  Operating  Labor  in  class  B 
and  class  d. 


Pump  Labor. 

Charge  this  account  with  the  cost  of  all  labor  engaged  in  operat- 
ing steam  power  pumping  equipment.  This  includes  such  labor  as 
that  of  chief  engineer  and  assistants,  engineers,  oilers,  wipers  and 
all  other  employes  whose  duties  concern  the  operation  of  steam 
power  pumps.  Exclude  all  maintenance  labor. 

XOTE  : — If  water  is  also  pumped  at  the  station  by  other  than  steam  power, 
pump  labor  jointly  incurred  will  bo  apportioned  over  the  corresponding  labor 
accounts  in  the  respective  groups  of  I'itint>i>i</  accounts. 

NOTE: — This  account  is  included  in  the  account  Operating  Labor  in  class  R 
class  r. 


18  RAILROAD  COMMISSION  OF  WISCONSIN. 

Purification  Labor. 

Charge  this  account  with  the  cost  of  all  labor  engaged  in  the  puri- 
fication of  water.  This  includes  the  salaries  and  wages  of  all  em- 
ployes engaged  in  operating  purification  equipment,  cleaning  basins, 
removing  ice,  etc.,  and  all  processes  of  water  purification  brought 
about  by  plain  sedimentation,  sendimentation  with  coagulation, 
treatment  for  softening,  removal  of  iron,  algae,  etc.,  purification  by 
slow  and  rapid  sand  filtration  and  other  means.  Exclude  mainten- 
ance labor. 

NOTE  : — If  water  is  also  pumped  by  other  than  steam  power,  labor  charges 
jointly  incurred  will  bo  apportioned  accordingly  over  the  respective  groups  of 
J'umping  accounts. 

NOTE  : — This  account  is  included  in  the  account  Operating  Labor  in  class  B 
find  class  C. 


Miscellaneous  Labor. 

Charge  this  account  with  the  salaries  and  wages  of  all  employes 
in  and  about  the  steam  power  pumping  plant  engaged  in  operating 
«uch  plant,  including  watchmen,  labor  cleaning  buildings  and  yards, 
janitors,  messengers  and  general  labor  not  chargeable  to  any  of  the 
foregoing  steam  power  pumping  operating  labor  accounts.  Exclude 
maintenance  labor. 

NOTE  : — If  water  is  also  pumped  by  other  than  steam  power,  labor  charges 
jointly  incurre?d  will  be  apportioned  accordingly  over  the  respective  groups  of 
Pumping  accounts. 

NOTE  : — This  account  is  included  in  the  account  Operuliny  Labor  in  class  B 
and  class  C. 


ACCOUNTS— WATER  UTILITIES.  19 

Steam. 

The  total  expense  of  generating  steam  is  to  be  determined  through 
a  group  of  accounts  referred  to  as  the  Steam  Generation  Apportion- 
ment Account.  Where  a  utility  is  furnishing  but  one  public  service 
from  its  boiler  plant,  the  details  of  the  steam  expense  will  appear  in 
the  Steam  Generation  Apportionment  Account,  and  the  total  expense 
•as  shown  therein  will  be  carried  to  this  account  in  the  Pumping 
group  of  accounts  and  so  shown  in  the  annual  report  to  the  Rail- 
road Commission.  Where,  however,  two  or  more  utilities  or  serv- 
ices are  making  a  demand  upon  the  same  boiler  equipment,  the 
total  steam  expense  will  be  apportioned  over  the  departments  so  us- 
ing the  steam  equipment,  and  the  apportioned  share  of  the  steam 
expense  incurred  for  the  benefit  of  steam  power  pumping  will  be 
carried  to  this  account.  If  steam  is  used  at  the  pumping  station 
for  other  purposes  than  the  pumping  of  water,  the  expense  for  steam 
will  be  further  apportioned,  charging  the  appropriate  expense  ac- 
counts. 


Steam  Purchased. 

Charge  to  this  account  the  cost  of  all  steam  purchased  for  pump- 
ing purposes  in  the  pumping  plant.  It  is  desired  that  the  account 
shall  be  so  kept  as  to  indicate  the  name  of  the  company  or  indi- 
vidual from  whom  the  steam  was  purchased,  the  amount  of  steam 
purchased  and  the  terms  under  which  it  was  so  purchased. 


20  RAILROAD  COMMISSION  OF  WISCONSIN. 

Lubricants. 

Charge  to  this  account  the  cost  of  all  lubricants  for  steam  power 
pumping  equipment  and  machinery  connected  therewith  in  the  steam 
power  pumping  plant.  This  includes  cylinder  oil,  machine  oil, 
graphite  and  other  lubricants  but  does  not  include  wagon  grease  or 
oil  for  lanterns. 

XOTE  : — This  account  is  included  in  the  account  Pumping  Station  Supplier 
and  Expenses  in  class  B  and  class  C. 


Purification  Supplies  and  Expenses. 

Charge  this  account  with  the  cost  of  all  supplies  consumed  and 
expenses  incurred  in  the  purification  of  water  pumped  by  steam, 
power,  including  the  cost  of  chemicals,  coagulants  and  other  supplies 
used  in  the  process  of  water  purification,  softening,  removal  of  iron, 
algae,  etc.,  by  the  various  purification  methods.  Exclude  all  main- 
tenance supplies. 

NOTE  : — If  water  is  also  pumped  at  the  plant  by  other  than  steam  power,  the 
cost  of  purification  supplies  and  expense's  will  be  apportioned  over  the  cor- 
responding  accounts  in  the  different  groups  of  Pumping  accounts. 

NOTE  : — This  account  is  included  in  the  account  Pumping  Station  Supplies 
and  Expenses  in  class  B  and  class  C. 


Miscellaneous  Pumping  Station  Supplies  and  Expenses. 

Charge  this  account  with  all  operating  supplies  and  expenses  in- 
curred in  the  pumping  of  water  by  steam  power,  not  chargeable  to 


UNIFORM  ACCOUNTS— WATER  UTILITIES.  21 

any  of  the  preceding  accounts.  This  includes  such  items  as  waite, 
packing,  wipers,  hand  tools,  gas  and  electricity  for  lighting,  heating 
and  cleaning  pumping  station,  laboratory  apparatus  and  supplies, 
ice,  water  for  general  use  and  fire  protection,  and  all  items  of  simi- 
lar nature.  Charge  this  account  also  with  stationery,  telephones, 
etc.,  if  it  is  desired  to  distribute  such  expenses. 

NOTE  : — Where  water  is  also  pumped  by  other  than  steam  power,  the  total 
cost  of  Miscellaneous  Pumping  Station  Supplies  and  Expenses  should  be  appor- 
tioned over  the  corresponding  accounts  in  the  respective  groups  of  Pumping 
accounts. 

NOTE  : — This  account  is  included  in  the  account  Pumping  Station  Supplies 
and  Expenses  in  class  B  and.  class  C. 


Maintenance  of  Steam  Power  Pumping'  Equipment. 

Charge  this  account  with  all  expenses  for  labor  and  material  used 
in  repairing  steam  power  pumping  equipment.  This  includes  re- 
pairs both  to  steam  pumps  where  the  steam  and  water  cylinders  are 
placed  in  the  same  machine,  and  where  the  power  pump  is  distinct 
from  the  steam  prime  mover,  either  reciprocating  engines  or  tur- 
bines. Do  not  charge  this  account  with  repairs  to  power  transmis- 
sion equipment.  Exclude  operating  labor. 

NOTE  : — Utilities   using  power  pumps  operated   by  steam   prime  movers   which 
:are  distinct  from  the  pumps,  may  subdivide  this  account  as  follows  : 
a.    Maintenance  of  Pumps. 
6.  Maintenance  of  Steam  Prime   Movers. 

NOTE  : — This  account  is  included  in  the  account  Maintenance  of  Pumping  Sta- 
tion Equipment  in  class  B. 

NOTE: — This  account  is  included  in  the  account  Maintenance  of  Steam  Poiccr 
Pumping  in  class  C. 


22  RAILROAD  COMMISSION  OF  WISCONSIN. 

Maintenance  of  Pumping  Station  Auxiliary  Equipment. 

Charge  this  account  with  all  expenses  for  labor  and  material  in- 
curred in  making  repairs  to  the  steam  power  pumping  station  aux- 
iliary equipment.  This  includes  repairs  to  condensers,  vacuum 
pumps,  oiling  systems,  power  transmission  equipment  such  as  shaft- 
ing, belting,  rope  and  cable  drives,  clutches,  pulleys  and  idler  wheels, 
and  auxiliary  motors,  hoists,  cranes,  blacksmiths'  and  machinists' 
tools,  and  all  other  accessory  equipment  other  than  hand  tools,  the 
cost  of  which  is  to  be  included  in  Operating  Expenses.  Exclude  oper- 
ating labor. 

NOTE  : — If  water  is  also  pumped  at  the  station  by  other  than  steam  power', 
the  cost  of  maintaining  pumping  station  auxiliary  equipment  used  for  the  joint 
benefit  of  the  different  methods  of  pumping  will  be  apportioned  over  the  appro- 
priate Maintenance  accounts  of  the  respective  classes  of  Pumping  accounts. 

NOTE  : — -This  account  is  included  in  the  account  Maintenance  of  Pumping 
Siation  Equipment  in  class  B. 

NOTE  : — This  account  is  included  in  the  account  Maintenance  of  Steam  Poicer 
Pumping  in  class  C. 


Maintenance  of  Surface  Source  of  Supply. 

Charge  this  account  with  all  expenses  for  labor  and  material  in- 
curred in  making  repairs  to  the  surface  source  of  water  supply. 
This  includes  repairs  to  river  and  lake  sources,  impounding  reser- 
voirs, artificial  lakes  and  ponds,  etc.,  together  with  repairs  to  im- 
pounding embankments,  channels,  waste-weirs,  gates,  valves,  gate 
structures,  and  repairs  to  works  for  utilizing  the  flow  from  springs. 
Exclude  operating  labor. 

NOTE  : — If  water  is  also  pumped  at  the  station  by  other  than  steam  power,, 
the  cost  of  maintaining  the  surface1  source  of  supply  used  for  the1  joint  benefit 
of  the  different  methods  of  pumping  will  be  apportioned  over  the  appropriate 
Maintenance  accounts  of  the  respective  classes  of  Pumping  accounts. 

NOTE  : — This  account  is  included  in  the  account  Maintenance  of  Source  of 
Supply  in  class  B. 

NOTE  : — This  account  is  included  in  the  account  Maintenance  of  Steam  Poicer 
Pumping  in  class  C. 


1 'NIFOK.M   ACCOUNTS— WATER  UTILITIES.  23 

Maintenance  of  Ground  Source  of  Supply. 

Charge  this  account  with  all  expenses  for  labor  and  material  in- 
curred in  making  repairs  to  the  ground  source  of  water  supply.  This 
includes  repairs  to  large  open  wells,  shallow  tubular  wells,  deep  ar- 
tesian wells,  etc.,  and  includes  the  removal  of  sand  or  corroded  ma- 
terial, and  repairs  to  well  casing,  repairs  to  filter  galleries,  etc.  Ex- 
clude operating  labor. 

NOTK  :---If  water  is  also  pumped  at  the  station  by  other  than  steam  power, 
the  cost  of  maintaining  the  ground  source  of  supply  used  for  the  joint  benefit 
of  the  different  methods  of  pumping  will  be  apportioned  over  the  appropriate 
Maintenance  accounts  of  the  respective  classes  of  ."inni>inf/  accounts. 

NOTK  :— -This  account  is  included  in  the  account  Maintenance  of  Source  of 
*iil>l>l!J  in  class  15. 

N»TK:  This  account  is  included  in  the  account  Maintenance  of  Steam  Poicer 
in  class  r. 


Maintenance  of  Collecting  Aqueducts,  Intakes  and  Supply  Mains. 

Charge  this  account  with  all  expenses  for  labor  and  material  in- 
curred in  making  repairs  to  the  collecting  aqueducts,  intakes  and 
supply  mains  between  the  source  of  supply  and  the  pumping  .equip- 
ment at  the  station.  This  includes  the  periodical  scraping  to  re- 
move organic  growth  and  incrustation,  repairs  to  masonry  of  aque- 
ducts and  channels,  seeking  and  repairing  leaks,  repairing  pipes  and 
removing  and  replacing  worn  sections  and  fittings,  calking,  protect- 
ing exposed  parts  of  undermined  supply  mains,  changing  the  posi- 
tion of  or  replacing  such  mains  with  the  necessary  bracing  and 
digging  in  connection  therewith;  repaving,  and  repairs  to  valves, 
hatch  boxes,  manhole?,  etc.;  repairs  to  regulating  valves,  screens 
and  wet  wells;  repairs  and  renewals  of  grating,  fish  screens,  and 
repairs  to  submerged  and  exposed  cribs,  intake  towers  and  other 
structures,  sluice-gates,  etc.  Exclude  operating  labor. 

NOTK  :  —  If  water  is  also  pumped  at  the  station  by  other  than  steam  power, 
tin-  cost  of  maintaining  colh-vting  aqueducts,  intakes  and  supply  mains  which 
convey  water  for  the  different  methods  of -pumping  will  be  apportioned  over' 
the  appropriate  Maintenance  accounts  of  the  ivspective  classes  of  Pumping  ac- 
counts. 

NOTK; — This  account  is  include'd  in  the  account  Maintenance  of  Steam  Power 
Pumping  in  class  C. 


24  RAILROAD  COMMISSION  OP  WISCONSIN. 

Maintenance  of  Purification  Equipment. 

Charge  this  account  with  all  expenses  for  labor  and  material  in- 
curred in  making  repairs  to  the  purification  equipment.  This  in- 
cludes repairs  to  settling  basins,  renewing  sand,  washing  sand,  and 
repairs  to  all  equipment  used  in  the  purification  of  water  by  plain 
sedimentation,  sedimentation  with  coagulation,  treatment  for  soften- 
ing and  removal  of  iron,  algae,  etc.,  purification  by  slow  and  rapid 
sand  filtration,  mechanical  filters,  etc.  Exclude  operating  labor. 

NOTE  : — If  water  is  also  pumped  at  the  station  by  other  than  steam  power, 
the  cost  of  maintaining  purification  equipment  used  in  purifying  all  water 
pumped  will  be  apportioned  over  the  appropriate  Maintenance  accounts  of  the 
respective1  classes  of  Pumping  accounts. 

NOTE  : — This  account  is  included  in  the  account  Maintenance  of  Purification 
•System  in  class  B. 

NOTE  : — This  account  is  included  in  the  account  Maintenance  of  Steam  Power 
Pumping  in  class  C. 


Maintenance  of  Purification  Buildings,  Fixtures  and  Grounds. 

Charge  this  account  with  all  expenses  for  labor  and  material  in- 
curred in  repairing  buildings,  fixtures  and  grounds,  including  per- 
manent apparatus  foundations  used  exclusively  for  the  purification 
of  water.  Exclude  operating  labor. 

NOTE  : — If  water  is  also  pumped  at  the  station  by  other  than  steam  power, 
the  total  cost  of  maintaining  purification  buildings,  fixture's  and  grounds  used 
in  the  purification  of  all  water  pumped  will  be  apportioned  accordingly  over 
the  appropriate  Maintenance  accounts  of  the  respective"  groups  of  Pumping  ac- 
counts. 

NOTE: — This  account  is  included  in  the  account  Maintenance  of  Purification 
System  in  class  B. 

NOTE: — This  account  is  include'd  in  the  account  Mui)it(  nance  of  Steam  Power 
Pumping  in  class  C. 


r.\ i K( IK.M   A < •(•'< n •  NTS—  \YATKU 

Maintenance  of  Pumping  Station  Buildings,  Fixtures  afffB '  tlfrdunds. 

Charge  this  account  with  all  expenses  for  labor  and  material  in- 
curred in  repairing  buildings,  fixtures  and  grounds,  including  per- 
manent apparatus  foundation  used  exclusively  for  the  pumping  of 
water  by  steam  power.  Exclude  operating  labor. 

NO-IT.: — if  water  is  also  pumped  at  the1  station  by  other  than  steam  power 
and  the  equipment  for  such  other  methods  of  pumping  is  housed  in  the  same 
buildings  and  structures,  the  total  cost  of  maintaining  such  jointly  used  build- 
ings, fixtures  and  grounds  will  be'  apportioned  over  the  appropriate  Maintenance 
accounts  of  the  respective  groups  of  Pumping  accounts. 

NOTE: — This  account  is  include'd  in  th<-  account  Maintenance  of  Steam  Power 
Pumping  in  class  <\ 


B.   Hydraulic  Power  Pumping. 

Superintendence. 

Charge  to  this  account  the  total  cost  of  superintendence  of  the 
hydraulic  power  pumping  plant.  This  account  includes  the  salaries 
of  the  superintendent  of  pumping  plant,  foremen,  draftsmen,  chem* 
ists  and  all  clerical  help  upon  records  and  accounts  pertaining  to 
hydraulic  power  pumping,  whether  such  services  are  performed  at 
the  general  office  or  at  the  plant.  Charge  also  with  the  proportion 
of  salaries  of  engineering  staff  assignable  to  the  hydraulic  power 
pumping  plant. 

NOTK  : — If  wa1<-r  is  also  pumped  by  other  than  hydraulic  power  at  the  same* 
station,  the  total  cost  of  superintendence  will  be  apportioned  over  the1  corre- 
sponding Superintendence  accounts  in  the  respective  groups  of  Pumping  ac- 
counts. 

NOTE  : — This  account  is  included  in  the  account  Operating  Labor  in  class  B 
and  class  C. 


26  RAILROAD  COMMISSION  OF  WISCONSIN. 

Hydraulic  Labor. 

Charge  this  account  with  the  salaries  and  wages  of  all  employes 
operating  the  hydraulic  works,  including  hydraulic  foremen,  gate- 
men,  wheelmen,  canal  men,  patrollers  of  reservoirs,  dams  and  chan- 
nels and  all  other  employes  whose  duties  concern  the  operation  of 
hydraulic  power  equipment.  Exclude  maintenance  labor. 

NOTE  : — This  account  is  included  in  the  account  Operating  Labor  in  class  B 
and  class  C. 


Pump  Labor. 

Charge  this  account  with  the  cost  of  all  labor  engaged  in  operat- 
ing the  hydraulic  power  pumping  equipment.  This  includes  such 
labor  as  that  of  foremen  and  assistants,  oilers,  wipers  and  all  other 
employes  whose  duties  concern  the  operation  of  such  hydraulic 
power  pumps.  Exclude  all  maintenance  labor. 

NOTE  : — If  water  is  also  pumped  at  the  station  by  other  than  hydraulic  power, 
pump  labor  jointly  incurred  will  be  apportioned  over  the  corresponding  accounts 
in  the  respective  groups  of  Pumping  accounts. 

NOTE  : — This  account  is  included  in  the  account  Operating  Labor  in  class  B 
and  class  C. 


Purification  Labor. 

Charge  this  account  with  the  cost  of  all  labor  engaged  in  the  puri- 
fication of  water.     This  includes  the  salaries  and  wages  of  all  em- 


UNIFORM  ACCOUNTS— WATER  UTILITIES.  27 

ployes  engaged  in  operating  purification  equipment,  cleaning  basins, 
removing  ice,  scraping  sand,  etc.,  and  all  processes  of  water  purifica- 
tion brought  about  by  plain  sendimentation,  sedimentation  with 
coagulation,  treatment  for  softening,  removing  iron,  algae,  etc.,  puri- 
fication by  slow  and  rapid  sand  filtration  and  other  means.  Exclude 
maintenance  labor. 

NOTE  : — If  water  is  also  pumped  at  the  station  by  other  than  hydraulic  power, 
labor  charges  jointly  incurred  in  the  purification  of  water  will  be  apportioned 
accordingly  over  the  appropriate  accounts  in  the  respective  groups  of  Pumping 
accounts. 

NOTE  : — This  account  is  included  in  the1  account  Operating  Labor  in  class  B 
and  class  C. 


Miscellaneous  Labor. 

Charge  this  account  with  the  salaries  and  wages  of  all  employe? 
in  and  about  the  hydraulic  power  pumping  plant  engaged  in  operat- 
ing such  plant,  including  watchmen,  labor  cleaning  buildings  and 
yards,  janitors,  messengers  and  general  labor  not  chargeable  to  any 
of  the  foregoing  hydraulic  power  pumping  operating  labor  accounts. 
Exclude  maintenance  labor. 

NOTE  : — If  water  is  also  pumped  by  other  than  hydraulic  power,  labor  charges 
jointly  incurred  will  be  apportioned  accordingly  over  the  appropriate  classes 
of  Pumping  accounts. 

NOTK  : — This  account  is  included  in  the1  account  Operating  Labor  in  class  B 
and  class  C. 


28  RAILROAD  COMMISSION  OF  WISCONSIN. 

Hydraulic  Power  Purchased. 

Charge  to  this  account  the  cost  of  all  water  purchased  for  the  pur- 
pose of  operating  the  hydraulic  power  pumping  equipment.  It  is 
desired  that  this  account  shall  be  so  kept  as  to  indicate  the  name  of 
the  company  or  individual  from  whom  such  water  was  purchased, 
the  amount  of  water  power  purchased  and  the  terms  under  which  it 
was  purchased. 


Lubricants. 

Charge  to  this  account  the  cost  of  all  lubricants  for  hydraulic 
power  pumping  equipment  and  all  machinery  connected  therewith  in 
the  hydraulic  power  pumping  plant.  This  includes  machine  oil, 
pump  oil,  graphite  and  other  lubricants,  but  does  not  include  wagon 
grease  or  oil  for  lanterns. 

NOTE  : — If  water  is  also  pumped  at  the  plant  by  other  than  hydraulic  power, 
the  total  cost  of  lubricants  will  be!  apportioned  over  the  corresponding  accounts 
in  the  respective  groups  of  Pumping  accounts. 

NOTE  : — This  account  is  included  in  the  account  Pumping  Station  Supplies 
and  Expenses  in  class  B  and  class  C. 


Purification  Supplies  and  Expenses. 

Charge  this  account  with  the  cost  of  all  supplies  consumed  and 
expenses  incurred  in  the  purification  of  water  pumped  by  hydraulic 


Ac  OX   NTS  —  WATER    UTILITIES.  29 

power,  including  the  cost  of  chemicals,  coagulants  and  other  supplies 
used  in  the  process  of  water  purification,  softening,  removal  of  iron, 
algae,  etc.,  by  the  various  purification  methods.  Exclude  all  main- 
tenance supplies  and  expenses. 

XOTI:  :  —  If  water  is  also  pumped  at  the  plant  by  other  than  hydraulic  power, 
the  cost  of  purification  supplies  and  expenses  will  be  apportioned  over  the  cor- 
responding accounts  in  the1  respective  .yroups  of  Pumping  accounts. 

NOTE  : — This  account  is  included  in  the  account  Pumping  Station  Si-pplies 
antl  I-.'.rpcnses  in  class  P.  and  class  (  . 


Miscellaneous  Pumping  Station  Supplies  and  Expenses. 

Charge  this  account  with  all  operating  supplies  and  expenses  in- 
curred in  the  pumping  of  water  by  hydraulic  power  not  chargeable 
to  any  of  the  preceding  accounts.  This  includes  such  items  as  waste 
packing,  wipers,  hand  tools,  gas  and  electricity  for  lighting,  heating 
and  cleaning  pumping  station,  laboratory  apparatus  and  supplies, 
ice,  water  for  general  use  and  fire  protection,  and  all  other  items  of 
similar  nature.  Charge  this  account  also  with  stationery,  tele- 
phones, etc.,  if  it  is  desired  to  distribute  such  expenses. 

NOTE  : — Where  water  is  also  pumped  at  the  station  by  other  than  hydraulic 
power,  the  total  cost  of  miscellaneous  pumping  station  supplies  and  expenses 
will  be  apportioned  over  the  corresponding  accounts  in  the  respective  groups  of 
Pumping  accounts. 

NOTE  : — This  account  is  included  in  the  account  Pumping  Station  Supplies 
tin <f  i:.rpenses  in  class  B  and  class  C. 


30  HAILROAD  COMMISSION  OF- WISCONSIN. 

Maintenance  of  Dams,  Canals  and  Flumes. 

Charge  to  this  account  all  expenses  for  labor  and  materials  in- 
curred in  repairing  hydraulic  structures.  Such  structures  include 
dams,  embankments,  etc.,  for  impounding  water,  and  all  appur- 
tenant gates,  valves,  weirs,  waste-ways,  canals,  conduits,  and  other 
channels  (including  riprap,  lining  walls,  etc.),  pipe  lines,  flumes, 
aqueducts  and  supporting  trestles,  forebays  and  appurtenant  sieves 
and  grids,  wasteways,  etc.,  all  viaducts,  bridges,  footbridges,  etc., 
over  and  accessory  to  or  necessitated  by  such  canals,  aqueducts  and 
flumes,  and  also  the  waste-ways  conducting  the  water  from  the  out- 
let of  the  draft  tube  to  the  point  of  final  discharge.  Exclude  oper- 
ating labor. 

NOTE: — This  accoun:  is  included  in  the  account  Maintenance  of  Hydraulic 
Power  Works  in  class  B. 

NOTE  : — This  account  is  included  in  the  account  Maintenance  of  Hydraulic 
Poicer  Pumping  in  class  C. 


Maintenance  of   Turbines  and  Water  Wheels. 

Charge  to  this  account  all  expenses  for  labor  and  supplies  in- 
curred in  repairing  the  hydraulic  motive  power,  including  head  gates, 
pen-stocks,  wheel  gates,  wheel  governors,  valves,  turbines,  water 
wheels,  draft  tubes,  and  connections.  The  maintenance  of  power 
transmission  apparatus,  as  shafts,  belts,  etc.,  will  not  be  charged  to 
this  account.  Exclude  operating  labor. 

NOTE: — This  account  is  included  in  the  account  Maintenance  of  Hydraulic 
Poicer  Works  in  class  B. 

NOTE: — This  account  is  included  in  the  account  Maintenance  of  Hydraulic 
Power  Pumping  in  class  C. 


UNIFORM  ACCOUNTS— WATER  UTILITIES.  31 

Maintenance  of  Hydraulic  Power  Pumping  Equipment. 

Charge  this  account  with  all  expenses  for  labor  and  material  in- 
curred in  repairing  hydraulic  power  pumps  and  hydraulic  power 
pumping  equipment.  Do  not  charge  this  account  with  repairs  to 
hydraulic  power  transmission  equipment.  Exclude  operating  labor. 

XOTE  : This  account  is  included  in  the  account  Maintenance  of  Pn  in  piny 

$ t<il inn  i:<iuipment  in  class  B. 

XOTE  : — This  account  is  included  in  the  account  Maintenance  of  Hydraulic 
Power  Pumping  in  class  C 


.Maintenance  of  Pumping  Station  Auxiliary  Equipment. 

Charge  this  account  with  all  expenses  for  labor  and  material  in- 
curred in  making  repairs  to  the  hydraulic  power  pumping  station 
auxiliary  equipment.  This  includes  repairs  to  oiling  systems,  power 
transmission  equipment  such  as  shafting,  belting,  rope  and  cable 
drives,  clutches,  pulleys,  idler  wheels,  and  auxiliary  motors,  hoists, 
cranes,  blacksmiths'  and  machinists'  tools,  and  all  other  accessory 
equipment  other  than  hand  tools,  the  cost  of  which  is  to  be  included 
in  operating  expenses.  Exclude  operating  labor. 

NOTEi—  If  wain-  is  also  pumped  at  the  station  hy  other  than  hydraulic  power, 
the  cost  of  maintaining  pumping  station  auxiliary  equipment  used  for  the  joint 
benefit  of  (he  dilVeivnt  methods  of  pumping  will  be  apportioned  over  the  appro- 
priate Maint'-naiirr  accounts  of  the  respective  classes  of  Pumping  accounts. 

NOTE: — This  account  is  included  in  the  account  Maintenance  of  Pumping 
Station  Equipment  in  class  B. 

V>TK: — This  account  is  included  in  the  account  Maintenance  of  Hydraulic 
Power  Pumping  in  class  C. 


32  RAILROAD  COMMISSION  OF  WISCONSIN. 

Maintenance  of  Surface  Source  of  Supply. 

Charge  this  account  with  all  expenses  for  labor  and  materials  in- 
curred in  making  repairs  to  the  surface  source  of  water  supply.  This 
includes  repairs  to  river  and  lake  sources,  impounding  reservoirs, 
artificial  lakes  and  ponds,  etc.,  together  with  repairs  to  impounding 
embankments,  channels,  waste-weirs,  gates,  valves,  gate  structures, 
and  repairs  to  works  for  utilizing  the  flow  from  springs.  Exclude 
operating  labor. 

NOTE  : — If  water  is  also  pumped  at  the  station  by  other  than  hydraulic  power, 
the  cost  of  maintaining  thtj  surface  source  of  supply  used  for  the  joint  benefit  of 
the  different  methods  of  pumping  will  be  apportioned  over  the  appropriate  Main- 
tenance accounts  of  the  respective  classes  of  Pumping  accounts. 

NOTE  : — This  account  is  included  in  the  account  Maintenance  of  Source  of 
Supply  in  class  B. 

NOTE  : — This  account  is  included  in  the  account  Maintenance  of  Hydraulic 
Power  Pumping  in  class  C. 


Maintenance  of  Ground  Source  of  Supply. 

Charge  this  account  with  all  expenses  for  labor  and  material  in- 
curred in  making  repairs  to  the  ground  source  of  water  supply.  This 
includes  repairs  to  large  open  wells,  shallow  tubular  wells,  deep  ar- 
tesian wells,  etc.,  and  includes  the  removal  of  sand  or  corroded  ma- 
terial and  repairs  to  well  casings,  repairs  to  filter  galleries,  etc. 
Exclude  operating  labor. 

NOTE  : — If  water  is  also  pumped  at  the  station  by  other  than  hydraulic  power, 
the  cost  of  maintaining  the  ground  source1  of  water  supply  used  for  the  joint 
benefit  of  the  different  methods  of  pumping  will  be  apportioned  over  the  appro- 
priate Maintenance  accounts  of  the*  respective  classes  of  Pumping  accounts. 

NOTE: — This  account  is  included  in  the  account  Maintenance  of  Source  of  8rp- 
yl\l  in  class  B. 

NOTE  : — This  account  is  included  in  the  account  Maintenance  of  Hydraulic 
Poircr  Pumping  in  class  C. 


UNIFORM  ACCOUNTS— WATER  UTILITIES.  33 

Maintenance  of  Collecting;  Aqueducts,  Intakes  and  Supply  Mains. 

Charge  this  account  with  all  expenses  for  labor  and  material  in- 
curred in  making  repairs  to  collecting  aqueducts,  intakes  and  supply 
mains  between  the  source  of  supply  and  the  hydraulic  power  pump- 
ing equipment  at  the  station.  This  includes  the  periodical  scraping 
to  remove  organic  growth  and  incrustation,  repairs  to  masonry  of 
aqueducts  and  channels,  seeking  and  repairing  leaks,  repairing  pipes 
and  removing  and  replacing  worn  sections  and  fittings,  calking,  pro- 
tecting exposed  parts  of  undermined  supply  mains,  changing  the 
position  of  or  replacing  such  mains  with  the  necessary  bracing  and 
digging  in  connection  therewith;  repaving,  and  repairs  to  valves, 
hatch  boxes,  manholes,  etc.;  repairs  to  regulating  valves,  screens 
and  wet  wells;  repairs  and  renewals  of  gratings,  fish  screens  and 
repairs  to  submerged  and  exposed  cribs,  intake  towers,  and  other 
structures,  sluice-gates,  etc.  Exclude  operating  labor. 

NOTE  : — If  water  is  also  pumped  at  the  station  by  other  than  hydraulic  power. 
the  cost  of  maintaining  collecting  aqueducts,  intakes  and  supply  mains  which 
convey  water  for  the  different  methods  of  pumping  will  he  apportioned  over  the 
appropriate  Maintenance  accounts  cf  the  ivsp.-rtivr  classes  of  I'mniiing  accounts. 

NOTE: — This  account  is  included  in  the  account  Maintenance  of  Hydraulic 
Poicer  Pumping  in  class  C. 


Maintenance  of  Purification  Equipment. 

Charge  this  account  with  all  expenses  for  labor  and  material  in- 
curred in  making  repairs  to  the  purification  equipment.  This  in- 
cludes repairs  to  settling  basins,  renewing  sand,  washing  sand,  and 
repairs  to  all  equipment  used  in  purification  of  water  by  plain  sedi- 
mentation, sedimentation  with  coagulation,  treatment  for  softening 
and  removal  of  iron,  algae,  etc.,  purification  by  slow  and  rapid  sand 
filtration,  mechanical  filters,  etc.  Exclude  operating  labor. 

NOTE  : — If  water  is  also  pumped  at  the  station  by  other  than  hydraulic  power. 
the  cost  of  maintaining  purification  equipment  used  in  the  purifying  of  all  water 
pumpe'd  will  he  apportioned  over  the  appropriate  Maintenance  accounts  of  the 
respective  classes  of  I'IIHIJHIH/  accounts. 

NOTE: — This  account  is  included  in  the  account  Maintenance  of  Purification 
& uxtc m  in  class  15. 

XOTK  :  This  account  is  included  in  the  account  Maintenance  of  HiidranJic 
Potcer  I'nmjniiff  in  class  ('. 


)F 

Maintenance  of  Purification  Buildings,  Fixtures  and  Grounds. 

Charge  this  account  with  all  expenses  for  labor  and  material  in- 
curred in  repairing  buildings,  fixtures  and  grounds,  including  per- 
manent apparatus  foundations  used  exclusively  for  the  purification 
of  water.  Exclude  operating  labor. 

N<">TK  :— If  water  is  al~o  pumped  at  the  station  by  other  than  hydraulic  power, 
the  total  cost  of  maintaining  purification  buildings,  fixture's  and  grounds  used  in 
the  purification  of  nil  water  pumped,  will  be  apportioned  accordingly  over  the 
appropriate  Main tenance  accounts  of  the  respective  Croups  of  I'liiiiiiiiif/  accouu  s. 

XOTIC  : — This  account  is  inclu.le'd  in  the  account  Maintenance  of  J'nrijicatinn 
Fitxtciii  in  class  B. 

NOTI-:  :  --This  account  is  included  in  the  account  Maintenance  of  JIi/<lr<iuliv 
l'(iir<  r  J>inni>in</  in  class  ('. 


Maintenance  of  Pumping   Station  Buildings,  Fixtures  and  Grounds. 

Charge  this  account  with  all  expenses  for  labor  and  material  in- 
curred in  repairing  buildings,  fixtures  and  grounds,  including  per- 
manent apparatus  foundations,  used  exclusively  for  the  pumping  of 
water  by  hydraulic  power.  Exclude  operating  labor. 

XOTI:  :—  If  water  is  also  pumped  at  the  station  by  other  than  hydraulic  powov 
and  the  equipment  for  such  other  method  of  pumping  is  housed  in  the  same  build- 
ings and  structures,  the'  total  cost  of  maintaining  such  jointly  used  buildings, 
fixtures  and  grounds  will  be  apportioned  over  the  appropriate  M<iin tenn ncc  ac- 
counts of  the  respective  groups  of  Pinnpiiifj  accounts. 

NOTE  : — This  account  is  included  in  the  account  Maintenance  of  Hydraulic- 
Poicer  Punipinfj  in  class  C. 


TXIFORM   ArmrxTs—  WATER  I'TIUTIKS.   - 


I*o\vcr 

Superintendence. 

Charge  to  this  account  the  total  cost  of  superintendence  of  the 
electric  power  pumping  station.  This  includes  the  salaries  of  the 
superintendent  of  the  pumping  station,  foremen,  draftsmen,  chem- 
ists and  all  clerical  help  upon  records  and  accounts  pertaining  to 
electric  power  pumping  whether  such  services  are  performed  at  the 
general  office  or  at  the  station.  Charge  also  with  the  proportion  of 
salaries  of  the  engineering  staff  assignable  to  the  electric  power 
pumping  station. 

XOTK  :  —  if  water  is  also  pumped  .-n  the'  station  by  other  than  electric  power, 
the  total  cost  of  superintendence  will  he  apportioned  over  the  corresponding  ac- 
counts in  the  respective1  groups  of  I'H  in  i>ini/  accounts. 

XOTK  :—  This   account    is   included   in    the   account    O\n  nitiiit/   ],<il><»-   in   class  B. 


I'll  nip  Labor. 

Charge  this  account  with  the  cost  of  all  labor  engaged  in  operat- 
ing electric  power  pumping  equipment.  This  includes  such  labor  as 
that  of  pump  foremen  and  assistants,  oilers,  wipers,  motor  attend- 
ants and  other  electrical  labor  and  all  other  employes  whose  duties 
concern  the  operation  of  the  electric  power  pumps.  Exclude  all 
maintenance  labor. 

NOTK  :  If  water  is  also  pumped  at  the'  station  by  other  than  electric  power, 
pump  labor  jointly  incurred  will  be  apportioned  over  the  corresponding  accounts 
in  the  respective'  groups  of  I'liin^in;/  accounts. 

\«»TK  : — This  account  is  included  in  the  account  Operating  Labor  in  class  B 
and  class  C. 


36  RAILROAD  COMMISSION  OF  WISCONSIN. 

Purification  Labor. 

Charge  this  account  with  the  cost  of  all  labor  engaged  in  the  puri- 
fication of  water.  This  includes  the  salaries  and  wages  of  all  em- 
ployes engaged  in  operating  purification  equipment,  cleaning  basins, 
removing  ice,  etc.,  and  all  processes  of  water  purification  brought 
about  by  plain  sedimentation,  sedimentation  with  coagulation,  treat- 
ment for  softening,  removal  of  iron,  algae,  etc.,  purification  by  slow 
and  rapid  sand  filtration  and  other  means.  Exclude  maintenance 
labor. 

NOTE  : — If  water  is  also  pumped  at  the  plant  by  other  than  electric  power, 
labor  charges  jointly  incurred  in  purifying  all  water  will  be  apportioned  accord- 
ingly over  the  appropriate  accounts  in  the  respective  groups  of  Pumping  accounts. 

NOTE  : — This  account  is  included  in  the  account  Operating  Labor  in  class  B 
and  class  C. 


Miscellaneous  Labor. 

Charge  this  account  with  the  salaries  and  wages  of  all  employes 
in  and  about  the  electric  power  pumping  plant  engaged  in  operating 
such  plant,  including  watchmen,  labor  cleaning  buildings  and  yards, 
janitors,  messengers  and  general  labor  not  chargeable  to  any  of  the 
foregoing  electric  power  pumping  operating  labor  accounts.  Ex- 
clude maintenance  labor. 

NOTE  : — If  water  is  also  pumped  by  other  than  electric  power,  labor  charges 
jointly  incurred  will  be  apportioned  accordingly  over  the  appropriate  classes 
of  Pumping  accounts. 

NOTE  : — This  account  is  included  in  the  account  Operating  Labor  in  class  B 
and  class  C. 


UNIFORM  ACCOUNTS— WATER  UTILITIES.  37 

Electric  Current  Purchased. 

Charge  this  account  with  the  cost  of  all  electric  current  purchased 
for  the  operation  of  electric  power  pumps.  It  is  desired  that  the 
account  shall  be  so  kept  as  to  indicate  the  name  of  the  company  or 
individual  from  whom  such  electric  energy  was  purchased,  the 
amount  purchased  and  terms  under  which  it  was  purchased. 


Lubricants. 

Charge  to  this  account  the  cost  of  all  lubricants  for  electric  power 
pumping  equipment  and  for  all  machinery  connected  therewith  in 
the  electric  power  pumping  station.  This  includes  pump  oil,  ma- 
chine oil,  motor  oil,  graphite  and  other  lubricants,  but  does  not  in- 
clude wagon  grease  or  oil  for  lanterns. 

NOTE  : — If  water  is  also  pumped  at  the  station  by  other  than  electric  power, 
the  total  cost  of  lubricants  used  in  the*  station  will  be  apportioned  over  the 
corresponding  accounts  in  the  respective  groups  of  Pumping  accounts. 

NOTE  : — This  account  is  included  in  the  account  Pumping  Station  Supplies 
and  Expenses  in  class  B  and  class  C. 


Purification  Supplies  and  Expenses. 

Charge  this  account  with  the  cost  of  all  supplies  consumed  and" 
expenses  incurred  in  the  purification  of  water  pumped  by  electric 


38  RAILROAD  COMMISSION-  OF  Wiscoxsix. 

power,  including  the  cost  of  chemicals,  coagulants  and  other  supplies 
used  in  the  processes  of  water  purification,  softening,  removal  of 
iron,  algae,  etc.,  by  the  various  purification  methods.  Exclude  all 
maintenance  supplies. 

NOTE: — If  water  is  also  pumped  at  the  station  by  other  than  electric  power, 
I  IK-  cost  of  purification  supplies  and  expenses  will  be  apportioned  over  the  cor- 
responding- accounts  in  the  respective  groups  of  Punipiny  accounts. 

NOTE  : — This  account  is  included  in  the  account  I'miipiiit/  fittiliou  Xit]>p1ies 
find  Expenses  in  class  P>  and  class  C. 


Miscellaneous  Pumping  Station  Supplies  and  Expenses. 

Charge  this  account  with  all  operating  supplies  and  expenses  in- 
curred in  pumping  water  by  electric  power  not  chargeable  to  any  of 
the  preceding  accounts.  This  includes  such  items  as  waste,  pack- 
ing, wipers,  hand  tools,  gas  and  electricity  for  lighting,  heating  and 
cleaning  pumping  station,  laboratory  apparatus  and  supplies,  water 
for  general  use  and  fire  protection  and  all  items  of  a  similar  nature. 
Charge  this  account  also  with  stationery,  telephones,  etc.,  if  it  is  de- 
sired to  distribute  such  expenses. 

NOTE  : — Where  water  is  also  pumped  at  the  station  by  other  than  electric 
power,  the  total  cost  of  miscellaneous  pumping  station  supplies  and  expenses 
should  be  apportioned  over  the  corresponding  accounts  in  the  respective  groups 
of  Pumping  accounts. 

NOTE  : — This  account  is  included  in  the  account  I'timpinfj  tftnfhm  Supplies 
and  Expenses  in  class  P>  and  class  C. 


—  \VATKK  I'TJLITIKS.  :>') 

Maintenance  of   Klectric  Power  Pumping'  Kquipnieiit. 

Charge  this  account  with  all  expenses  for  labor  and  material  in- 
curred in  repairing  electric  power  pumps  and  pumping  equipment. 
Do  not  charge  this  account  with  repairs  to  power  transmission  equip- 
ment. Exclude  operating  labor. 

XOTI-:  : — Utilities   usiny  power  pumps  operated    by   electric   prime    movers   which 
arc'  distinct    from    the    pumps   may    subdivide    this   account    as   follows: 
<i.    M din  1 1  nance   of   I'mniix. 
1).   Mdint(  IKIIK-C    of    /•:,'< -cti-ic    I'liint     .J/orrr.s. 

XOTK  :—  This  account  is  included  in  the  account  Maintenance  of  ]>i>iiti>iii</  N/«- 
lion  !•'.<!  n  limit  nf  in  class  15. 

XOTI:  :  This  account  is  included  in  the  account  Mainfi  nance  of  /-.'Id-trie 
1'oirer  rnni]>ini/  in  class  ('. 


Maintenance  of    Pnmpiim   Station   Auxiliary    I  IquipimMit. 

Charge  this  account  with  all  expenses  for  labor  and  material  in- 
curred in  making  repairs  to  the  electric  power  pumping  station 
auxiliary  equipment.  This  includes  repairs  to  oiling  systems,  power 
transmission  equipment  such  as  shafting,  belting,  rope  and  cable 
drives,  clutches,  pulleys  and  idler  wheels,  and  auxiliary  motors, 
hoists,  cranes,  blacksmiths'  and  machinists'  tools,  switchboards  and 
other  auxiliary  electric  equipment,  and  all  other  accessory  equip- 
ment other  than  hand  tools,  the  cost  of  which  is  to  be  included  in 
operating  expenses.  Do  not  charge  this  account  with  repairs  to  elec- 
tric prime  motive  power.  Exclude  operating  labor. 

XOTI::  If  wa'er  is  also  pumped  at  the  station  by  other  than  electric  power. 
the  cost  of  maintaining  pumping  station  auxiliary  equipment  used  for  the  joint 
benefit  of  tin-  different  methods  of  pumping  will  be  apport  ioned  ,,Ver  the  ap- 
propriate Mainlenanci  accounts  of  the  respective  classes  of  /'it  in  pin;/  accounts. 

XOTK  :  This  account  is  included  in  the  account  Mninlcniince  of  1'u in i>in<i 
Elation  K(i niinncnt  in  class  P,. 

N'nTK:      This  account   is  included  in  the  account  Miiintrinincc  of  Klcclric 
I'i< in i>hi(/    in    class    ('. 


40  RAILROAD  COMMISSION  OF  WISCONSIN. 

Maintenance  of  Surface  Source  of  Supply. 

Charge  this  account  with  all  expenses  for  labor  and  material  in- 
curred  in  making  repairs  to  the  surface  source  of  water  supply. 
This  includes  repairs  to  river  and  lake  sources,  impounding  reser- 
voirs, artificial  lakes  and  ponds,  etc.,  together  with  repairs  to  im- 
pounding embankments,  channels,  waste-weirs,  gates,  valves,  gate 
structures,  and  repairs  to  works  for  -utilizing  the  flow  from  springs. 
Exclude  operating  labor. 


:  —  If  water  is  also  pumped  at  the  station  by  other  than  electric  power, 
the  cost  of  maintaining  the  surface  source  of  supply  used  for  the  joint  benefit 
of  the  different  methods  of  pumping  will  be  apportioned  over  tne  appropriate 
Maintenance  accounts  of  the  respective  classes  of  Pumping  accounts. 

NOTE:  —  This  account  is  included  in  the  account  Maintenance  of  Source  of 
Supply  in  class  B. 

NOTE  :  —  This  account  is  include'd  in  the  account  Maintenance  of  Electric  Poicer 
Pumping  in  class  C. 


Maintenance  of  Ground  Source  of  Supply. 

Charge  this  account  with  all  expenses  for  labor  and  material  in- 
curred in  making  repairs  to  the  ground  source  of  supply.  This  in- 
cludes repairs  to  large  open  wells,  shallow  tubular  wells,  deep  ar- 
tesian wells,  etc.,  and  includes  the  removal  of  sand  or  corroded 
material  and  repairs  to  well  casing,  repairs  to  filter  galleries,  etc. 
Exclude  operating  labor. 

NOTE  : — If  water  is  also  pumped  at  the  station  by  other  than  electric  power, 
the  cost  of  maintaining  the  ground  source  of  supply  used  for  tne  joint  benefit  of 
the  different  methods  of  pumping  will  be  apportioned  over  the  appropriate  Main- 
tenance accounts  of  the  respective  classes  of  J'n»inin</  accounts. 

NOTE  : — This  account  is  include'd  in  the  account  Maintenance  of  Source  of 
Supply  in  class  B. 

NOTE  : — This  account  is  included  in  the  account  Maintenance  of  Electric  Pou:er 
Pumping  in  class  C. 


UNIFORM  ACCOUNTS— WATER  POLITIES.  41 

Maintenance  of  Collecting  Aqueducts,  Intakes  and  Supply  Mains. 

Charge  this  account  with  all  expenses  for  labor  and  material  in~ 
curred  in  making  repairs  to  the  collecting  aqueducts,  intakes  and 
supply  mains  between  the  source  of  supply  and  the  electric  pump- 
ing equipment  at  the  station.  This  includes  the  periodical  scraping 
to  remove  organic  growth  and  incrustation,  repairs  to  masonry  of 
aqueducts  and  channels,  seeking,  and  repairing  leaks,  repairing  pipes 
and  removing  and  replacing  worn  sections  and  fittings,  calking,  pro- 
tecting exposed  parts  of  undermined  supply  mains,  changing  the 
position  of  or  replacing  such  mains  with  the  necessary  bracing  and 
digging  in  connection  therewith;  repaving,  and  repairs  to  valves, 
hatch  boxes,  manholes,  etc.;  repairs  to  regulating  valves,  screens 
and  wet  wells;  repairs  and  renewals  of  gratings,  fish  screens,  and 
repairs  to  submerged  and  exposed  cribs,  intake  towers  and  other 
structures,  sluice-gates,  etc.  Exclude  operating  labor. 

NOTE: — If  water  is  also  pumped  at  the  station  by  other  than  electric  power, 
the  cost  of  maintaining  collecting  aqrdurts.  intakes  and  supply  mains  which 
convey  water  for  the  diilVivnt  methods  of  pumping  will  be  apportioned  over  the 
appropriate  Maintenance  accounts  of  the  respective  classes  of  Pumping  accounts. 

NI '•:!•:: — This  account  is  included  in  the  account  Maintenance  of  Electric  Power 
I'unijiing  in  class  C. 


Maintenance  of  Purification  Equipment. 

Charge  this  account  with  all  expenses  for  labor  and  material  in- 
curred in  making  repairs  to  the  purification  equipment  at  the  elec- 
tric power  pumping  station.  This  includes  repairs  to  settling  basins, 
washing  sand,  renewing  sand,  and  repairs  to  all  equipment  used  in 
the  purification  of  water  by  plain  sedimentation,  sedimentation  with 
coagulation,  treatment  for  softening,  and  removal  of  iron,  algae, 


42  RAILROAD  COMMISSION  OF  WISCONSIN. 

etc.,    purification    by   slow    and    rapid   sand    filtration,    etc.      Exclude 
operating  labor. 

NOTI-:  : — If  water  is  also  pumped  at  the  station  by  other  than  electric  power. 
the"  cost  of  maintaining  purification  equipment  used  in  purifying  all  water 
pumped  will  he  apportioned  over  the  appropriate  Main  h  nance  accounts  of  the 
respective  classes  of  I'H in {tiiif/  accounts. 

XOTK  : — This  account  is  included  in  the  account  MaintdHincc  of  Purification 
i<  it*  tent  in  (-lass  B. 

XOTK  :  This  account  is  included  in  the  account  Maintenance  of  El«-iri<- 
POIC<I'  I'uiniiiiif/  in  class  ('. 


Maintenance  of  Purification  Buildings,   Fixtures  and  Grounds. 

Charge  this  account  with  all  expenses  for  labor  and  material  in- 
curred in  repairing  buildings,  fixtures  and  grounds,  including  per- 
manent apparatus  foundations,  used  exclusively  for  the  purification 
of  water.  Exclude  operating  labor. 

NOTE  : — If  water  is  also  pumped  at  the  station  by  other  than  electric  power, 
the  total  cost  of  maintaining  purification  buildings,  fixtures  aad  grounds  used 
in  the'  purification  of  all  water  pumped  will  be  apportioned  accordingly  over  the 
appropriate  Maintenance  accounts  of  the  respective  groups  of  Pumping  accounts. 

XOTK  : — This  account  is  included  in  the  account  Maintenance  of  Purification 
Xi/vteni  in  class  B. 

XOTK  : — This  account  is  included  in  the1  account  Maintenance  of  Klcctric  Power 
I'tanp.inf/  in  class  ("'. 


UNIFORM  ACCOUNTS— WATER  UTILITIES.  43 

Maintenance  of  Pumping  Station  Buildings.   Fixtures  and  Grounds. 

Charge  this  account  with  all  expenses  for  labor  and  material  in- 
curred in  repairing  buildings,  fixtures  and  grounds,  including  per- 
manent apparatus  foundations,  used  exclusively  for  the  pumping  of 
water  by  electric  power.  Exclude  operating  labor. 

NOTK  :  If  WM; or  is  also  pumped  at  the  station  by  other  than  electric  power, 
and  the  equipment  for  such  other  method  of  pumping  is  housed  in  the  same 
buildings  and  structure's,  the  total  cost  of  maintaining  such  jointly  used  build- 
ings, fixtures  and  grounds  will  be  apportioned  over  the  appropriate  Mnintcnnncv 
accounts  of  the  respective  groups  of  I'u  in  /tint/  accounts. 

NOTK:-  This  account  is  included  in  the  account  Miihitaifincr  of  FJ<-<-tric, 
J'oircr  I'u  in  itiin/  in  class  ('. 


D.   Gas  Power  Pumping. 

Superintendence. 

Charge  to  this  account  the  total  cost  of  superintendence  of  the 
gas  power  pumping  station.  This  account  includes  the  salaries  and 
wages  of  superintendent  of  the  pumping  station,  foremen,  drafts- 
men, chemists  and  all  clerical  help  upon  records  and  accounts  per- 
taining to  gas  power  pumping  whether  such  services  are  performed 
at  the  general  office  or  at  the  station.  Charge  also  with  the  pro- 
portion of  the  salaries  of  the  engineering  staff  assignable  to  the  gas 
power  pumping  station. 

NOTK  : — If  water  is  also  pumped  at  the  station  by  other  than  gas  power, 
the  total  cost  of  superintendence  will  IK-  apportioned  over  the  corresponding 
accounts  in  the1  respective  groups  of  J'nni itiin/  accounts. 

NOTK  :  -This  account  is  included  in  the  account  <>ixr<itiii<t  Labor  in  class  It 
:uid  class  ( '. 


44  RAILROAD  COMMISSION  OF  WISCONSIN. 

Pump  Labor. 

Charge  this  account  with  the  cost  of  all  labor  engaged  in  operat- 
ing gas  power  pumping  equipment  and  gas  power  prime  movers. 
This  includes  such  labor  as  that  of  pump  foreman  and  assistants, 
chief  engineer  and  assistants,  oilers,  wipers  and  all  other  employes 
whose  duties  concern  the  operation  of  the  gas  power  pumping  equip- 
ment. Exclude  all  maintenance  labor. 

NOTE  : — If  water  is  also  pumped  at  the  station  by  other  than  gas  power, 
pump  labor  jointly  incurred  will  be  apportioned  over  the  corresponding  accounts 
In  the  respective  groups  of  Pumping  accounts. 

NOTE  : — This  account  is  included  in  the  account  Operating  Labor  in  class  B 
and  class  C. 


/Purification  Labor. 

Charge  this  account  with  the  cost  of  all  labor  engaged  in  the  puri- 
fication of  water.  This  includes  the  salaries  and  wages  of  all  em- 
ployes engaged  in  operating  purification  equipment,  cleaning  basins, 
removing  ice,  etc.,  and  all  processes  of  water  purification  brought 
about  by  plain  sedimentation,  sedimentation  with  coagulation, 
•treatment  for  softening,  removal  of  iron,  algae,  etc.,  purification  by 
slow  and  rapid  sand  filtration  and  other  means.  Exclude  mainten- 
ance labor. 

NOTE  : — If  water  is  also  pumped  at  the  station  by  other  than  gas  power, 
labor  charges  jointly  incurred  in  the  purification  of  water  will  be  apportioned 
accordingly  over  the  corresponding  accounts  in  the  respective  groups  of  Pumping 
accounts. 

NOTE  : — This  account  is  included  in  the  account  Operating  Labor  in  class  B 
and  class  C. 


UNIFORM  Acror  NTS  —  \YATKK  r-nuTiES.  45 

Miscellaneous  Labor. 

Charge  this  account  with  the  salaries  and  wages  of  all  employes 
in  and  about  the  gas  power  pumping  plant  engaged  in  operating 
such  plant,  including  watchmen,  labor  cleaning  buildings  and  yards, 
janitors,  messengers  and  general  labor  not  chargeable  to  any  of  thtf 
foregoing  gas  power  pumping  operating  labor  accounts.  Exclude 
maintenance  labor. 


K  :  —  If  water  is  also  pumped  by  othe'r  than  gas  pmver,  labor  charges 
jointly  incurred  will  be  apportioned  accordingly  over  the  appropriate  classes  of 
I'u  in  l>i  iif/  accounts. 

NOTI::     This   account   is   included  in   the  account   Operating  Labor  in  class  B 
and  class  ('. 


Power  Gas  Produced. 

The  total  expense  of  producing  power  gas  is  to  be  determined 
through  a  separate  group  of  accounts  referred  to  as  the  Power  Gas 
Production  Apportionment  account.  Where  a  company  is  operating 
but  one  utility  or  service  from  its  producer  gas  plant  the  details  of 
the  cost  of  such  gas  will  appear  in  the  Power  Gas  Production  Appor- 
tionment account  and  the  total  of  that  group  will  be  carried  to  this 
account  in  the  Pumping  group  of  accounts  and  so  shown  in  the  an- 
nual report  to  the  Railroad  Commission.  Where,  however,  two  ov 
more  utilities  or  services  are  making  a  demand  for  gas  upon  the 
same  gas  producer  equipment,  the  total  cost  of  producing  such  gas 
will  be  apportioned  over  the  departments  so  using  the  producer  gas 
equipment  and  the  apportioned  share  of  gas  expense  incurred  for 
the  benefit  of  the  gas  power  pumping  of  water  will  be  carried  to- 
this  account. 


46  IiAii.RoAP  COMMISSION-  OF  WISCONSIN. 

INwer  (ins  Purchased. 

Charge  this  account  with  the  cost  of  all  gas  purchased  for  the 
operation  of  gas  prime  movers  for  the  pumping  of  water  by  gas 
power.  This  account  should  be  so  kept  as  to  indicate  the  name  of 
the  company  from  which  such  gas  was  purchased,  the  amount  pur- 
chased and  the  terms  under  which  it  was  purchased. 


Water  tor  Cooling   Kngines. 

Charge  this  account  with  the  cost  of  all  water  used  and.  expenses 
incurred  in  connection  therewith  for  cooling  gas  prime  movers. 

NUTK: — This  account  is  included  in  flu-  account  I'umitiiif/  fttation  fiiipplie*  and 
/•'.///< -//.s-r.s  in  class  F.  and  class  ('. 


Lubricants. 

Charge  to  this  account  the  cost  of  all  lubricants  for  gas  power 
pumping  equipment  and  machinery  connected  therewith  in  the  gas 
power  pumping  plant.  This  includes  cylinder  oil,  machine  oil, 
graphite  and  other  lubricants,  but  does  not  include  wagon  grease 
or  oil  for  lanterns. 

NOTE  : — If  water  is  also  pumped  at  the  station  by  other  than  gas  power,  the 
total  cost  of  lubricants  used  at  the  station  will  be  apportioned  ovtfr  the  corres- 
ponding accounts  in  the  respective  groups  of  Pumping  accounts. 

NOTE: — This  account  is  included  in  the  account  Pumping  Italian  Supplies  and 
in  class  B  and  class  0. 


UNIFORM   Accor.vrs     \VATI:K  I'TIUTIKS.  47 

Purification   Supplies  and    Expenses. 

Charge  this  account  with  the  cost  of  all  supplies  consumed  and 
expenses  incurred  in  the  purification  of  water  pumped  by  gas  power, 
including  the  cost  of  chemicals,  coagulants  and  other  supplies  used 
in  the  processes  of  water  purification,  softening,  removal  of  iron, 
algae,  etc.,  by  the  various  purification  methods.  Exclude  all  main- 
tenance supplies. 

XOTI:  :  If  water  is  also  pumped  at  (In-  station  l»y  oilier  than  gas  power,  tin- 
total  cost  of  purilirat  ion  suppli'-'s  and  expenses  will  he  apportioned  over  the 
cm-responding  accounts  in  the  respective  groups  of  I'n in i>i in/  accounts. 

XOTK  :  Tliis  account  is  included  in  the  account  I'll  ini>hi<i  H«iti<m  ,s'»/>/»//r.s-  <tud 
/'•;./•/»'•;/ S-CN  in  class  \\  and  class  ('. 


Miscellaneous  Pumping  Station  Supplies  and  Expenses. 

Charge  this  account  with  all  operating  supplies  and  expenses  in- 
curred in  the  pumping  of  water  by  gas  power  not  chargeable  to  any 
of  the  preceding  accounts.  This  includes  such  items  as  waste,  pack- 
ing, wipers,  hand  tools,  gas  and  electricity  for  lighting,  heating  and 
cleaning  pumping  station,  laboratory  apparatus  and  supplies,  ice, 
water  for  general  use  and  fire  protection,  and  all  other  items  of  a 
similar  nature.  Charge  this  account  also  with  stationery,  telephones, 
etc.,  if  it  is  desired  to  distribute  such  expenses.' 

NOTE  :  —  If  water  is  also  pumped  at  the  station  hy  other  than  gas  power.  the 
total  cost  of  miscellaneous  pumping  station  supplies  and  e'xpenses  will  he  .ap- 
portioned over  the  corresponding  accounts  in  the  respective  groups  of 
accounts. 

XOTK  : — This  account  is  included   in  the  acccunt    rniiii>ii></  f<t<i1i<,n  Xiipplit  * 
sr  .s    in   class  II   and    class   ('. 


48  RAILROAD  COMMISSION  OF  WISCONSIN. 

.Maintenance  of  Gas  Power  Pumping  Equipment. 

Charge  this  account  with  all  expenses  for  labor  and  materials  used 
in  repairing  gas  power  pumps  and  pumping  equipment.  Do  not 
charge  this  account  with  repairs  to  power  transmission  equipment. 

X,,TI.  :     rtiliiies  using  power  pumps  operated  by  gas  prime  movers  which  are 
distinct  from   the  pumps  may  subdivide  this  account  as  follows: 
a.  Maintenance  of  Pumps. 
0.  Maintenance  of  Gas  Prime  Movers. 

NOTE:— This  account  is  included  in  the  account  Maintenance  of  Pumping  Sta- 
•iiiiiniii  ni    in  class  B. 

NOTE; This  account   is  included   in   the  account  Maintenance   of   Gas   Power 

I'i>  in  liinr/  in  class  C. 


.Maintenance  of  Pumping  Station  Auxiliary  Equipment. 

Charge  this  account  with  all  expenses  for  labor  and  material  in- 
curred in  making  repairs  to  the  gas  power  pumping  station  auxiliary 
equipment.  This  includes  repairs  to  oiling  systems,  power  trans- 
mission equipment  such  as  shafting,  belting,  rope  and  cable  drives, 
clutches,  pulleys  and  idler  wheels,  and  auxiliary  motors,  hoist?, 
cranes,  blacksmiths'  and  machinists'  tools  and  all  other  accessory 
equipment  other  than  hand  tools,  the  cost  of  which  is  to  be  included 
in  operating  expenses.  Exclude  operating  labor. 

\o IK  : — If  water  is  also  pumped  at  the  station  by  other  than  gas  power,  the 
cost  of  maintaining  pumping  station  auxiliary  equipment  used  for  the  joint 
benefit  of  the  different  methods  of  pumping  will  be  apportioned  over  the  ap- 
propriate Mnitih  ninicc  accounts  of  the  respective  classe's  of  Pumping  accounts. 

\"ii:: — This  account  is  included  in  the  account  Maintenance  of  Pumping  Sta- 
tion E<iiti]>»ic)it  in  class  B. 

NOTE  : — This  account  is  included  in  the1  account  Maintenance  of  Gas  Power 
I'innpiny  in  class  C. 


UNIFORM  ACCOUNTS— WATER  UTILITIES.  49 

Maintenance  of  Surface  Source  of  Supply. 

Charge  this  account  with  all  expenses  for  labor  and  material  in- 
curred in  making  repairs  to  the  surface  source  of  water  supply. 
This  includes  repairs  to  river  and  lake  sources,  impounding  reser- 
voirs, artificial  lakes  and  ponds,  etc.,  together  with  repairs  to  im- 
pounding embankments,  channels,  waste-weirs,  gates,  valves,  gate 
structures  and  repairs  to  works  for  utilizing  the  flow  from  springs. 

NOTE  : — If  water  is  also  pumped  at  the  station  by  other  than  gas  power,  the 
cost  of  maintaining  the  surface  source  of  supply  used  for  the  joint  benefit  of 
the-'  different  methods  of  pumping  will  be  apportioned  over  the  appropriate  Jfain- 
tenance  accounts  of  the  respective  classes  of  Pumping  accounts. 

NOTE  ;- — This  account  is  included  in  the  account  Maintenance  of  Source  of 
X uglily  in  class  B. 

NOTE  : — This  account  is  included  in  the1  account  Maintenance  of  Gas  Power 
Pumping  in  class  C. 


Maintenance  of  Ground  Source  of  Supply. 

Charge  this  account  with  all  expenses  for  labor  and  material  in- 
curred in  making  repairs  to  the  ground  source  of  water  supply.  This 
includes  repairs  to  large  open  wells,  shallow  tubular  wells,  deep  ar- 
tesian wells,  etc.,  and  includes  the  removal  of  sand  and  corroded 
material  and  repairs  to  well  casings,  repairs  to  filter  galleries,  etc. 

NOTE  :- — If  water  is  also  pumped  at  the  station  by  other  than  gas  power,  the 
cost  of  maintaining  the  ground  source  of  supply  used  for  the  joint  benefit  of 
the  different  methods  of  pumping  will  be  apportioned  ove'r  the  appropriate 
Maintenance  accounts  of  the  respective  classes  of  Pumping  accounts. 

NOTE  : — This  account  is  included  in  the  account  Maintenance  of  Source  of 
Supply  in  class  B. 

NOTE: — This  account  is  included  in  the  account  Maintenance  of  Gas  Poircr 
Pumping  in  class  C. 


f)0  RAILROAD  COMMISSION  OF  WISCONSIN. 

Maintenance  of  Collecting  Aqueducts,  Intakes  and  Supply  Mains. 

Charge  this  account  with  all  expenses  for  labor  and  material  in- 
curred in  making  repairs  to  the  collecting  aqueducts,  intakes  and 
supply  mains  between  the  source  of  supply  and  the  gas  power  pump- 
ing equipment  at  the  station.  This  includes  the  periodical  scraping 
to  remove  organic  growth  and  incrustation,  repairs  to  masonry  of 
aqueducts  and  channels,  seeking  and  repairing  leaks,  repairing  pip- 
ing and  replacing  worn  sections  and  fittings,  calking,  protecting  ex- 
posed parts  of  undermined  supply  mains,  changing  the  position  of  or 
replacing  such  mains  with  the  necessary  bracing  or  digging;  repay- 
ing, and  repairs  to  valves,  hatch  boxes,  manholes,  etc.;  repairs  to 
regulating  valves,  screens  and  wet  wells;  repairs  and  renewals  of 
grating,  fish  screens  and  repairs  to  submerged  and  exposed  cribs, 
intake  towers  and  other  structures,  sluice  gates,  etc. 

\I>TI::  II'  water  is  also  pumped  fit  the  station  by  other  than  gas  power,  the7 
cost  of  maintaining  collecting  aqueducts,  intakes  and  supply  mains  which  con- 
vey Wat <T  for  the  different  im'thcds  of  pumping  will  he  apportioned  over  the 
appropriate  Mainlcmnin-  accounts  of  the  respective  classes  of  PH  in  pine/  accounts. 

NOTK  :- -This  account  is  included  in  the  account  Maintenance  (if  Gas  Power 
I'u iii/tiiii/  in  class  ('. 


Maintenance  of  Purification  Equipment. 

Charge  this  account  with  all  expenses  for  labor  and  material  in- 
curred in  making  repairs  to  the  purification  equipment.  This  in^ 
eludes  repairs  to  settling  basins,  renewing  sand,  washing  sand,  and 
repairs  to  all  equipment  used  in  the  purification  of  water  by  plain 
sedimentation,  sedimentation  with  coagulation,  treatment  for  soft- 
ening and  removal  of  iron,  algae,  etc.,  purification  by  slow  and  rapid 
sand  filtration,  repairs  to  mechanical  filters,  etc. 

NOTK  : — If  water  is  also  pumped  at  the  station  by  other  tnaa  gas  power,  the 
cos;  of  maintaining  purification  equipment  used  in  purifying  all  water  pumped 
will  be  apportioned  over  the  appropriate  Maintenance  accounts  of  the  respective 
classes  of  Piiinitint/  accounts. 

NOTK  : — This  account    is   included    in    the   account   Maintenance   of    Purification 
B. 
account    is    included   in    the   account    Maintenance   of   Gas   Power 


ACCOUNTS— WATER  TTILITIES.  51 

Maintenance    of    Purification    l>uildini;>.    Fixtures    and    Grounds. 

Charge  this  account  with  all  expenses  for  labor  and  material  in- 
curred in  repairing  buildings,  fixtures  and  grounds,  including  per- 
manent apparatus  foundations,  used  exclusively  for  the  purification 
of  water. 

XOTK  :— -•  If  water  is  also  pumped  at  the  station  by  other  than  gas  power,  the 
total  ens!  of  maintaining  purification  buildings,  fixtures  and  grounds  used  in 
the  purification  of  all  water  pumped  will  be  apportioned  accordingly  over  the 
appropriate  Muin  tciiu  n<-<'  accounts  of  the  respective  groups  of  I'u  in  pin;/  accounts. 

XOTK:-  Tins  account  is  included  in  the  account  Muiiilrixiitrc  of  furifirution- 
N./  .-trin  in  class  15. 

XOTK: — This  account  is  included  in  the  account  M<iiiif<'i:r-nri'  of  (;<i*  J'oirrr 
/'i'iii/>iiii/  in  class  ('. 


.Maintenance  of  I'uinpiii^  Station   f liiil(lini>s,  Fixtures  and  (.rounds. 

Charge  this  account  with  all  expenses  for  labor  and  material  in- 
curred in  repairing  buildings,  fixtures  and  grounds,  including  per- 
manent apparatus  foundations,  used  exclusively  for  the  pumping  of 
water  by  gas  power 

XOTK:  If  water  is  also  pumped  at  the  station  by  other  than  gas  power,  and 
equipment  for  such  otheT  methods  of  pumping  is  housed  in  the  same  buildings 
or  structures,  the  total  cost  of  maintaining  such  jointly  used  buildings,  fixtures 
and  grounds  will  be  apportioned  over  the  appropriate  Main  hinuirr  accounts  in 
tin-  respective  groups  of  I'u  in  i>in</  accounts. 

XOTK  ;-  This  account  is  included  in  the  account  M<iiitt<-n<m<-<-  <>f  (lux  I'mrcr 
J'n»il>i»(/  in  class  ('. 


52  RAILROAD  COMMISSION  OF  WISCONSIN. 

E.  Water  Purchased. 

(In  Lieu   of  Water  Pumped) 

Commercial  Water  Purchased. 

Charge  this  account  with  the  cost  of  all  water  purchased  for  the 
purpose  of  redistribution  and  sale.  Accounts  are  to  be  opened  for 
each  company  or  individual  from  whom  such  water  is  purchased,  the 
account  showing  the  name  of  the  selling  company  or  individual,  the 
rate  and  the  total  cost  of  such  water,  which  details  will  be  called  for 
in  the  annual  report  to  the  Railroad  Commission. 


F.  Steam  Generation    (Apportionment  Account). 

Operating  Labor. 

Charge  this  account  with  all  operating  labor  employed  in  con- 
nection with  the  generation  of  steam.  This  account  will  be  charged 
with  the  salaries  of  superintendent  of  boiler  house,  boiler  house 
foremen,  firemen,  helpers,  shovelers,  weighers,  feed-pump  men,  stok- 
ers, water  purification  labor,  blowing  flues,  cleaning  boilers,  labor 
employed  at  the  boiler  plant  in  handling  coal  and  ashes,  boiler  plant 
janitors,  watchmen,  etc.  If  the  general  superintendent  of  the  power 
plant  has  charge  of  the  boiler  plant,  a  proportion  of  his  salary  will 
be  charged  to  this  account.  Exclude  maintenance  labor. 


UNIFORM  ACCOUNTS— WATER  UTILITIES.  53 

Fuel  for  Steam. 

Charge  to  this  account  all  fuel  used  for  steam,  whether  coal,  oil, 
gas  or  other  fuel,  at  the  cost  f.  o.  b.  point  of  delivery  at  plant  for 
storage.  This  includes  the  invoice  cost  of  the  fuel,  freight,  switch- 
ing, demurrage,  cost  of  unloading  from  cars  or  boats  to  wagons  and 
cartage  to  point  of  delivery  at  the  plant  for  storage. 

Credit  the  Fuel  Stock  account  with  fuel  as  used. 


Water  for  Steam. 

Charge  this  account  with  the  actual  amount  of  water  used  for 
boiler  feed  and  condensing  purposes.  If  water  is  purchased,  charge 
at  the  contract  price  or  the  meter  rate.  If  water  is  pumped  by  the 
accounting  utility,  charge  here  the  cost  of  pumpage.  Water  for 
fire  protection  and  general  purposes  should  not  be  charged  to  this 
account. 


Miscellaneous  Steam  Supplies  and  Expenses. 

Charge  to  this  account  all  operating  supplies  and  expenses  at  the 
boiler  plant  not  chargeable  to  the  preceding  accounts,  as  boiler  room 
records,  boiler  compounds,  boiler  inspection,  water  purification  sup- 
plies and  expenses,  water  for  fire  protection  and  general  use,  light 
and  heat  at  the  boiler  plant,  hose,  packing,  gaskets,  boiler  hand 
tools,  lubricants,  gauge  glasses,  etc. 


f>4  RAILROAD  COMMISSION  OF  AVis( ON-LV. 

Maintenance  of  Boilers  and  Boiler  Auxiliary   Equipment. 

Charge  this  account  with  all  expense  of  labor  and  material  used 
in  repairing  furnaces  and  boilers,  special  boiler  foundations  and 
settings,  iron  and  steel  smoke-stacks,  feed  pumps,  water  feed  pipe, 
injectors,  economizers,  water  heaters,  superheaters,  valves,  grates, 
flues,  mechanical  stoker  equipment,  boiler  room  piping  from  the 
boiler  to  the  engine  throttle  valve,  steam  exhaust  system,  boiler 
water  supply  mains,  pumping  equipment  and  similar  auxiliary  equip- 
ment. 

NHTK  : — This  account  is  included  in  th<-  account  Maintenance  of  Hoiler  Plant 
l\i[iiiinne>it  in  d;iss  I'.. 

NOTK  :  This  account  is  included  in  tlic  account  Maintenance  of  Boiler  Plant 
i:</iii/iiiieiit.  ltitil<liii</x,  l-'i.r1nr<  .s-  atnl  druuinlx  in  class  (\ 


Maintenance  of  Coal  and  Ash  Handling'  Equipment. 

Charge  this  account  with  all  expense  of  labor  and  material  in- 
curred in  repairing  coal  and  ash  conveyors  in  the  boiler  plant,  em- 
bracing trolley  and  cable  towers,  crushers,  belt  links,  wheels, 
chutes  and  gates,  conveyor  cars,  winches,  motors,  buckets,  shafts, 
chains,  etc. 

\<>TI:  :  This  account  is  included  in  the  account  Maintenance  of  Jioiler  Plant 
/.''/"'/>"""/  in  class  II. 

NOTE:  This  account  is  included  in  the  account  Maintenance  of  Boiler  Plant 
lj<l'.<il»n<nt,  fiuihlhif/x,  l-'i.r1in'<  x  ant!  droitna'x  in  class  (\ 


Maintenance  of  Boiler  Plant  Buildings,  Fixtures  and  Grounds. 

Charge  to  this  account  all  expenses  of  labor  and  material  incurred 
in  repairs  to  buildings,  fixtures  and  grounds,  including  permanent 
foundations  for  apparatus,  used  exclusively  for  the  generation  of 


ArrorxTs— WATER  I'TILITIKS.  •"><"> 

steam.  If  the  boiler  plant  equipment  is  housed  in  one  of  the  gen- 
eral works  buildings,  the  repairs  to  such  buildings  will  be  appor- 
tioned so  as  to  charge  to  this  account  the  proper  proportion  of  the 
total  cost  of  repairs  to  such  jointly  occupied  buildings,  fixtures  and 
grounds. 

NUTK  : This   account    is    included    in    (In-   account   M<iintrii<nnT   of  ]inil<  >•  J'lnnt 

/-.''/// iitiiicnt.   ItuililiiifiN.   /•'/./  Inn  .s   <ni<l   (it-omul*   in   class  ('. 


G.   Power  Gas    Production    (Apportionment   Account.) 

(ias    Producer  Operating  Labor. 

Charge  this  account  with  all  operating  labor  engaged  in  the  pro- 
duction of  power  gas,  including  the  handling  of  fuel  from  the  storage 
pile  to  the  gas  generator  building  and  the  handling  of  residuals  from 
said  building  to  the  point  where  residuals  are  placed  when  removed 
from  the  building.  Exclude  maintenance  labor. 


Gas  Producer  Fuel. 

Charge  this  account  with  the  cost  of  all  fuel  used  for  producing 
gas  for  power  purposes  at  the  cost  f.  o.  b.  point  of  delivery  at  the 
plant  for  storage  and  crediting  the  appropriate  stock  account  with 
the  fuel  as  used. 


56  RAILROAD  COMMISSION  OF  WISCONSIN. 

Gas  Producer  Water. 

Charge  this  account  with  the  cost  of  all  water  used  in  the  pro- 
duction of  gas  for  power  purposes.  If  water  is  purchased,  charge 
at  the  contract  or  meter  rate.  If  water  is  pumped  by  the  accounting 
utility,  charge  here  the  cost  of  pumpage. 


Miscellaneous  Gas  Producer  Supplies  and  Expenses. 

Charge  this  account  with  the  cost  of  all  operating  supplies  and 
expenses  incurred  in  the  production  of  gas  for  power  purposes  not 
chargeable  to  any  of  the  preceding  gas  power  production  operating 
accounts.  Exclude  maintenance  supplies. 


Maintenance  of  Gas  Producers  and  Gas  Producer  Equipment. 

Charge  this  account  with  the  expense  of  all  labor  and  material 
incurred  in  repairing  apparatus  used  for  the  production  of  gas  to  be 
used  for  power  purposes  in  the  operation  of  pumping  equipment. 
Also  charge  with  the  cost  of  repairing  gas  conductor  and  exhaust 
pipe  and  other  auxiliary  gas  producer  apparatus.  This  includes 
producers,  economizers,  regenerators,  vaporizers,  steam  injectors, 
scrubbers,  exhauster  outfits,  cells,  especially  provided  boilers  and 
pumps,  flues  and  pipe,  blower  engines,  holders,  and  all  similar  aux- 
iliary equipment. 

XOTK  : — This  account  is  included  in  the?  account  Maintenance  of  Gas  Producer 
KnuiiHnent  in  class  B. 

NOTE  : — This  account  is  included  in  the  account  Maintenance  of  Gas  Producer 
Equipment.  niiiWinn*.  Fixtures  and  Grounds  in  class  C. 


UNIFORM  ACCOUNTS—  WATER  UTILITIES.  57 

Maintenance  of  Coal  and  Ash  Handling  Equipment. 

Charge  this  account  with  the  expense  of  all  labor  and  material  in- 
curred in  repairing  coal  and  ash  conveyors  in  the  power  gas  produc- 
tion plant,  embracing  trolley  and  cable  towers,  crushers,  belt  links, 
wheels,  chutes  and  gates,  conveyor  cars,  winches,  motors,  buckets, 
shafts,  chains,  etc. 

NOTE  :— This  account  is  included  in  the  account  Maintenance  of  Oas  Producer 
Equipment  in  class  It. 

NOTE  : — This  account  is  inc'uded  in  the  account  Maintenance  of  Gas  Producer 
h'quipiucnt,  liitildinr/s,  Fixtures  and  drouiifls  in  cliss  C. 


Maintenance  of  Gas  Producer  Buildings,  Fixtures   and  Grounds. 

Charge  to  this  account  the  expense  of  all  labor  and  materials 
incurred  in  repairs  to  buildings,  fixtures  and  grounds,  including 
permanent  foundations  for  apparatus,  used  exclusively  for  the  pro- 
duction of  power  gas  to  be  used  in  the  operation  of  pumping  equip- 
ment. If  the  gas  producer  apparatus  is  housed  in  one  of  the  general 
station  buildings,  the  repairs  to  such  buildings,  fixtures  and  grounds 
will  be  apportioned  so  as  to  charge  to  this  account  the  proper  propor- 
tion of  the  total  cost  of  repairs  to  such  jointly  occupied  buildings,  fix- 
tures and  grounds. 

NOTK  :  This  account  is  included  in  the  account  Maintenance  of  Oas  Producer 
Jiiiiltlinfjs.  /'/.r/i/rr.-}  un<l  Grounds  in  class  C. 


H.  Pumping    (Apportionment  Account). 

Water  Utility  Proportion  of  Total  Pumping. 

Charge  this  account  with  the  proportion  of  the  total  cost  of  water 
pumped  which  is  chargeable  to  the  water  utility.      This  account  will 


58  RAILROAD  COM  .MISSION  OF  WISCONSIN. 

be  raised  by  those  plants  operating  two  or  more  utility  services, 
or  conducting  commercial  transactions  together  with  the  utility 
service,  which  are  using  a  portion  of  the  total  water  pumped.  In 
such  cases  the  pumping  accounts  as  herein  prescribed  will  be  opened, 
the  entire  group  of  such  accounts  being  regarded  as  an  apportion- 
ment  account  and  the  total  amount  of  water  pumped  apportioned 
over  the  several  utilities  or  departments  making  a  demand  for 
water,  charging  to  this  account  the  total  proportion  of  the  pumping 
expense  properly  chargeable  to  the  water  utility. 


II.   DISTRIBUTION. 

Patrolling  Storage  Facilities. 

Charge  this  account  with  the  salaries  and  wages  of  all  employes 
engaged  in  patrolling  the  distribution  storage  facilities.  This  in- 
cludes the  wages  of  the  employes  stationed  at  the  distribution  storage 
reservoirs,  inspection  of  tanks  and  stand  pipes,  etc.  Exclude  main- 
tenance labor. 

.\<>TI:  : — This  account    is   included  in   th<>  account  IHKtributinii   xi.xtci 
l.ulinr   iii   class   II  and   class  ('. 


Labor  Removing  and  Resetting  Meters. 

Charge   this   account   with    all    operating    labor    employed    in    re- 
moving and  resetting  meters  on  the  premises  of.  the  consumers  and 


r\iKOR.M  ACCOUNTS— WATER  I'TIUTIKS.  r>!) 

placing  meter  connections  in  the  course  of  the  regular  and  periodical 
inspection  of  such  meters.  Where  such  work  is  performed  by  regu- 
lar meter  maintenance  men,  their  time  should  be  apportioned  accord- 
ingly. Exclude  maintenance  labor. 

NOTI-:  :  The  cost  of  the  original  setting  of  each  motor  including  one'  sot  of 
connections  \vill  be  charged  to  th"  construct  ion  account  .1/r/rr-s-  if  it  is  the  policy 
of  the'  utility  to  capitalize  such  original  setting. 

K  :--This  account  in   included  in  the  account    IHntrihiiti'>ii   Ny/x/r/c   Ofx-rathi;/ 
in   class  II  and  class  ('. 


Street  Department  Labor. 

Charge  this  account  with  all  operating  labor  employed  in  the 
street  department.  This  includes  the  salaries  and  wages  of  employes 
engaged  in  inspecting  the  distribution  system,  flushing  mains  and 
hydrants,  pumping  out  hydrants,  taking  street  pressure,  repairing 
street  department  operating  tools,  clerical  salaries  for  the  street 
department  and  miscellaneous  street  department  operating  labor. 
Exclude  maintenance  labor. 

XOTK  : --This  account  is  included  in  the  account  IHxfrllmfiuii  ,s'//.s-/rm  O]X-r<itiHf> 
Labor  in  class  II  and  class  ('. 


Met  or   and    Fittings   Department    Labor. 

Charge  this  account  with  all  operating  labor  employed  in  the  meter 
shop  and  fittings  department.     This  includes  the  salaries  and  wages 


60  RAILROAD  COMMISSION  OF  WISCONSIN. 

of  meter  shop  clerks,  employes  keeping  shop  records  and  all  operat- 
ing labor  in  the  meter  shop  or  department  not  properly  chargeable 
to  the  accounts  Labor  Removing  and  Resetting  Meters  and  Main- 
tenance of  Meters.  Exclude  maintenance  labor. 

NOTE  : — This  account  is  included  in  the  account  Distribution  System  Operating 
Labor  in   class  B  and  class  C. 


Customers'  Premises  Expenses. 

Charge  this  account  with  all  labor  and  material  required  for 
adjusting  house  piping,  plumbing  and  water  fixtures,  including  the 
cost  of  any  new  appliances  or  devices  put  in  to  better  the  service 
and  not  properly  chargeable  to  repairs,  investigating  reports  of  poor 
service  or  large  bills,  including  inspecting  and  testing  of  house 
plumbing,  labor  changing  meters  for  request  tests  and  inspecting 
new  plumbing,  including  car  fare,  meals,  etc.,  of  employes  engaged 
in  such  work. 

NOTE  : — Repairing  meters  will  be  charged  to  the  account  Maintenance  of 
Meters. 


Street  Department  Supplies  and  Expenses. 

Charge  this  account  with  all  operating  supplies  and  expenses  of 
the  street  department.  This  includes  tools  used  in  such  department 
and  supplies  used  by  street  department  employes,  office  supplies  and 


UNIFORM  ACCOUNTS— WATER  UTILITIES.  61 

expenses  of  such   department  and   miscellaneous  street  department 
supplies.     Exclude  maintenance  supplies  and  expenses. 

Xon:: — This  account  is  included   in  the   account  Distribution   System  Supplies 
and  Ej-pcnscs   in  class  15   and  class   C. 


Meter  and  Fittings  Department  Supplies  and  Expenses. 

Charge  this  account  with  all  supplies  consumed  and  expenses  in- 
curred in  the  operation  of  the  meter  and  fittings  department.  Ex- 
penses,  such  as  light,  fuel,  gas,  electricity  and  water  used  for  oper- 
ating machinery  and  for  testing  in  this  department,  and  hand  tools 
of  the  workmen  will  be  charged  to  this  account.  This  account 
should  also  include  all  expenses  connected  with  the  meter  and  fittings 
department  not  included  in  the  accounts  Meters  and  Fittings  Depart- 
ment Labor  and  Labor  Removing  and  Resetting  Meters.  Exclude 
maintenance  supplies  and  expenses. 

NOTE  : — This  account  is  included  in  the  account  Distribution  System  Supplies 
(in>l  i:.rpenses  in  class  B  and  class  C. 


Maintenance  of  Transmission  Mains. 

Charge  this  account  with  all  expenses  for  labor  and  material  in- 
curred in  repairing,  overhauling,  changing  position  of  or  replacing 
transmission  mains  between  the  pumping  station  and  distribution 


62  RAILROAD  (  'OM  MISSION  OF  WISCONSIN. 

reservoirs,  tanks,  etc.  This  account  covers,  such  items  as  seeking 
and  repairing  leaks,  repairing  pipes  and  removing  and  replacing 
worn  sections  and  fittings,  calking,  protecting  exposed  parts  of  un- 
dermined mains,  digging  and  bracing  in  connection  with  such  work, 
repaving,  and  repairing  manholes,  etc.,  together  with  all  materials 
and  supplies  consumed  in  thawing  pipes  and  scraping  to  remove 
incrustations.  Credit  the  proper  stock  account  with  store  room 
value  of  the  materials  charged  to  this  account. 

\<Vri;  ;  This  account  is  included  in  the  account  Main  triidiicc  of  Transmission 
Mains  <niil  Stor(i</<  l-'arilitirs  in  class  B. 

\<>TK  :  This  account  is  included  in  the  account  Maintenance  of  Distribution 
K  list  t- 1,1  in  class  ('. 


Maintenance  of  Reservoirs,  Tanks  and  Staiidpipes. 

Charge  this  account  with  all  expenses  for  labor  and  material  in 
repairing  distribution  reservoirs,  tanks  and  standpipes.  This  includes 
repairs  to  masonry  and  linings  due  to  settlement  of  underlying  ma- 
terial, frost  action,  or  from  other  causes;  calking  and  repairing  with 
cement  grouting,  asphalt  or  other  water  proof  material;  painting 
and  calking  standpipes  and  tanks,  replacing  parts  due  to  decay  or 
excessive  corrosion  or  -electrolysis,  and  replacement  of  hoops,  repairs 
to  valves,  etc. 

N'IITI:  :  This  account  is  included  in  the  account  Main /(iiant-f  of  Transmission 
M<iinx  ninl  Ktiii-ni/i-  l-'arilitirs  in  class  B. 

NOTI-:  :  This  account  is  included  in  the  account  Maintenance  of  Distribution 
Fi/xtt'iii  in  class  C. 


Maintenance  of  Di;trbution  Mains. 

Charge  this  account  with  all  expenses  for  labor  and  material  used 
in  repairing,  overhauling,  changing  position  of  or  replacing  distribu- 


I'XIKOR.M     ArCO!    NTS-     \Y.\TKR    I'TIUTIKS.  f>3 

tion  mains.  This  account  covers  such  items  as  seeking  and  repair- 
ing leaks,  repairing  pipes  or  removing  and  replacing  worn  sections 
and  fittings,  calking,  protecting  exposed  parts  of  undermined  mains, 
digging  and  bracing  in  connection  with  such  work,  repaving,  repair- 
ing manholes,  and  the  cost  of  steam,  electricity  and  other  supplies 
used  and  expenses  incurred  in  thawing  such  mains  and  removing* 
incrustations.  Credit  the  proper  stock  account  with  the  store  room 
value  of  the  pipes  and  fittings  charged  to  this  account. 

NOTE: — This   account    is    includi  ',1    in    the    .-iccount    Miiiiilcimm-c   of   />/*//  iunt  ion 
Fifxtciit    in   chiss  ( '. 


Maintenance  of  Services. 

Charge  this  account  with  all  expenses  for  labor  and  materials 
incurred  in  repairing,  overhauling  and  changing  position  of  water 
service  connections.  This  covers  such  expenses  as  seeking  and 
repairing  leaks,  cleaning  and  scraping  out  service  pipes;  repairing 
and  renewing  service  pipe  connections  to  meters,  including  stop 
cocks,  service  boxes  and  the  cost  of  repairing  the  same.  Charge  this 
account  also  with  the  cost  of  changing  and  extending  old  service 
pipes  to  put  meters  in  better  location,  and  the  expense  for  materials 
and  supplies  incurred  in  thawing  services.  Extending  new  services  to 
give  better  location  for  meters  will  be  charged  to  the  construction 
account 


Maintenance  of  Hydrants. 

Charge   this   account   with   all   expenses   for   labor   and   materials 
incurred  in  repairing  hydrants.     This  includes  repairs  and  renewals 


64  RAILROAD  COMMISSION  OF  WISCONSIN. 

of  parts,  including  digging  and  filling  in  connection  with  such  re- 
pairs, painting  hydrants,  replacing  worn  fittings,  protecting  exposed 
parts  of  undermined  hydrants  and  connections,  and  changing  location 
of  hydrants. 


Maintenance  of  Meters. 

Charge  this  account  with  all  expenses  for  labor  and  material  in 
repairing  water  meters.  This  includes  readjusting,  painting,  replac- 
ing worn  gears,  wearing  parts  and  dials,  testing  and  repairing  old 
meters,  repairing  and  replacing  connections,  meter  fittings,  etc., 
meter  unions  and  cocks  and  changing  meters  for  routine  tests,  etc. 

NOTE  : — The  average  cost  of  one  set  of  meter  connections  should  be  charged 
to  the  construction  account  Meters  if  it  is  the  policy  of  the  utility  to  capital- 
ize the  cost  of  such  original  setting. 


Maintenance  of  Fire  Cisterns  and  Basins. 

Charge  this  account  with  all  expenses  for  labor  and  material  in 
repairing  fire  cisterns  and  basins  in  the  distribution  system.  This 
includes  repairs  to  masonry  and  lining  due  to  settlement  of  under- 
lying material,  frost  action  or  from  other  causes;  calking  and  repair- 


ing  with  cement  grouting,  asphalt  or  other  water  proof  material,  re- 
placing worn  parts  due  to  decay  or  other  causes  and  repairs  and 
renewals  to  connecting  piping  and  fittings. 

XOTK  :  -This   account    is     induced    in     the     account     Main  II-IK/I/CC    <,f     /-'ire    r,V 


tcntx.    ISttNiiiN.    l-'iiini  tnin.^   a  ml    'l'rm;(/lix    in    '7</.s.s-    ft. 

NO-I  i:  :  -  This   account    is    nichidrl    in    fhe    account     M  <i:n  l<  man  <    <,f    I)/*/  rilnt  I  i 
System   in  class  <  '. 


Maintenance  of  Fountains  and  Troughs. 

Charge  this  account  with  all  expenses  for  labor  and  materials  In- 
curred in  repairing,  overhauling  and  changing  positions  of  fountains 
and  troughs.  This  includes  repairs  and  renewals  of  parts,  painting, 
repairs  to  foundations  and  setting.-',  connections,  etc. 

XOTK:  This  account  is  included  in  :ln-  ;icc<>iml  Mulii  l<  nn-.:<  r  of  Fire  r/x/o,,.v, 
/.V/.s-//(.s.  l-'<tnitl<iiiit<  a  ml  Tr<n:<iliK  in  class  I'.. 

i::      'I'liis   accdimt    is    inclndr,!    in    (lie    account    M<I;H  hmnn-i     <,f    IH 
in   class   (', 


Maintenance  cf  I>L>ti'ihuti<;n  ISuildings,  Fixtuj-es  and  (ii-onnds. 

Charge  to  this  account  all  expenses  for  labor  and  materials  in- 
curred in  repairing  buildings,  fixtures  and  grounds  devoted  ex- 
clusively to  the  distribution  system. 

NOTK  :      This    account     is    includi'.l    in    tho    account    Mnluh  u<i>t<-<     <>j    J)!*/ rih/il i<,>> 
in   class   (  '. 


IiAII.ROAl)    C().M  MISSION    OF    \Vj-CO.\Sl.\. 


III.   COMMERCIAL. 

Collection  Salario ;  and  Commissions. 

Charge  this  account  with  all  salaries  of  the  collection  department 
employes,  from  the  taking  of  applications  for  water  service  to  tho 
depositing  of  proceeds  from  collection  in  the  bank.  This  includes 
not  only  the  salaries  of  employes  whose  entire  time  is  engaged  in  the 
collection  department,  but  the  proper  proportion  of  the  salaries  of 
employes  who  are  partly  engaged  in  other  departments.  Charge 
also  with  fees  and  commissions  paid  for  collecting  bills. 

XOTK  :  This  account  is  included  in  tii;1  ac.-ount  Collection  Expenses  in  class  B. 
:  -Thi<  account  is  included  in  the  account  Commercial  Expenses  in  class  C. 


I  tending  Meters  and  Delivering  Bills. 

Charge  this  account  with  all  salaries  and  wages  of  meter  readers 
and  employes  engaged  in  delivering  bills  for  water. 

No'i  i:  :- This  account   is  included  in  the  account  Collection  Expenses  in  chiss  l'». 
,\OTK  ;-.  Tiii>  account  is  included  In  the  account  Commercial  Expenses  in  class  C. 


Collerti<  n  Supplies  and  Kxpenses. 

Charge  this  account  with  all  supplies  and  expenses  of  the  water 
utility  collection  office  not  otherwise  provided  for,  including  supplies 
and  expenses  of  outside  collectors  and  meter  readers.  Stationery, 
stamps,  etc.,  and  surety  bonds  of  collection  department  employes 
will  also  be  charged  to  this  account  if  it  is  desired  to  distribute  such 
expenses. 

XOTK: — This  account  is  included  in  the  account  Collection  Expenses  in  class  B. 
NOTE; — This  account  is  included  jn  thencconni  I'nmnierpipl  Expenses  in  class  C. 


UNIFORM  ACCOUNTS— WATER  UTILITIES.  67 

rncollectible  Accounts   (Reserve  Charge). 

Charge  to  this  account  each  month,  making  a  corresponding  credit 
to  the  Uncollectible  Accounts  Reserve,  an  amount  which  is  estimated 
by  its  uniform  application  throughout  the  year  will  yield  to  such 
reserve  fund  an  amount  sufficient  to  cover  all  account?  for  water 
service  which  become  uncollectible  and  are  charged  to  the  reserve 
account  because  of  the  removal  of  the  debtor  beyond  the  jurisdiction 
of  the  state,  the  operation  of  the  Statute  of  Limitations,  discharge 
in  bankruptcy,  or  for  any  other  sufficient  reason  after  diligent  effort 
to  collect. 

No  IK: — This  account  is  included  in  the  account  Collection  Expenses  in  class  B. 

NOTE  : — This  account  is  included  in  the  account  Commercial  Expenses  in  class  C. 


Promotion  of  Business  Salaries  and   Commissions. 

Charge  this  account  with  the  salaries  and  wages  of  all  employes 
whose  services  are  devoted  to  the  promotion  and  extension  of  the 
water  utility  business,  including  canvassers,  solicitors,  demonstrators, 
distributors  of  circulars  and  advertising  material;  also  commission 
paid  to  canvassers,  solicitors  and  dealers  for  the  introduction  and 
sale  of  water  appliances,  etc. 

NOTE  : — This   account   is   included   in   the   account  Promotion   of  Business  Ex- 
penses in  class  B. 

NOTE  : — This  account  is  included  in  the  account  Commercial  Expenses  in  class  C. 


Promotion  of  Business  Supplies  and  Expenses. 

Charge  to  this  account  the  cost  of  all  supplies  used  and  expenses 
incurred  by  the  promotion  of  water  business  department.  This 
includes  office  stationery  and  supplies,  if  distributed,  and  expenses 
of  advertising  in  newspapers  and  periodicals,  the  cost  of  advertising 


(IS  IvAIUm.U)    (  'O.M  MISSION    OK     \VlSCO.\Sl\. 


by  means  of  posters,  dodgers,  handbills,  circulars,  car  signs,  book- 
lets and  all  related  expenses,  alio  the  cost  of  materials  and  expenses 
of  demonstration  and  exhibitions. 

\«»TI:  :      This    ;I<T<MIIH     is    included    in    1h<>    accniml     I'rninnlinn    <if   JlitxiitcNN    /•;,/•- 
/u'y/.s-r.s-    in    class    I',. 

I   ;      'I'liis  account  is  included    :n    t  he  accoiin  I  (.'out  incrciiil  /,'./  /M  ;/M  .s  in  class   C. 


IV. 

Salaries  of  General  Officers. 

Charge  this  account  with  the  salaries  of  general  officers  including 
the  president,  vice-presidents,  general  manager,  secretary,  treasurer, 
comptroller,  auditor,  and  all  other  officers  whose  jurisdiction  extends 
over  the  entire  business  and  whose  services  are  not  chargeable  to 
any  particular  department. 

XHTI:  :  This  accmmi  is  included  in  Ihc  account  (icnti'ul  Office  Muhiricx  in  class 
P,  and  class  <'. 


Salaries  of  General  Office  Clerks. 

Charge  this  account  with  the  salaries  of  all  clerks  and  assistants 
connected  with  the  general  offices,  except  such  as  may  be  directly 
engaged  in  other  departments,  in  which  case  their  compensation 
should  be  charged  to  such  department  directly.  Where  general  office 
clerks  also  perform  services  for  other  departments,  their  compensa- 
tion will  be  apportioned  accordingly  and  charged  to  the  respective 
departmental  accounts. 

XOTI;  : — This  account  is  included  in  the  account  General  Office  Salaries  in  class 
B  and  class  C. 


UNIFORM  ACCOUNTS-^  WATER  I'TH/ITIKS.  69 

General  Office  Rent. 

Charge  this  account  with  all  rent  paid  for  general  offices  of  the 
\valcr  utility. 

XOTI:  :      This    account    is    included    in    the   account    (laicrul    Office   K/i/>i>licx    tunl 
/-,'./•/><•». x-r.s-    in    cl:iss    I'.    :ind    cinss    ('. 


Miscellaneous  General  Office  Supplies  and  Expenses. 

Charge  this  account  with  the  cost  of  all  office  supplies  and  expenses, 
newspapers  and  periodicals,  messenger  and  janitor  service,  direc- 
tories, telegrams,  exchange  on  remittances,  etc.  Charge  also  with 
the  cost  of  books,  stationery,  telephone,  etc.,  if  it  is  desired  to  dis- 
tribute such  expenses. 

\»>TK  :  This  account  is  included  in  (he  account  <;<  i/crul  Office  Sii]>i>li<  x  <nnt 
/•:.'7>ry/.sr.s'  in  class  P>  and  class  C. 


La\v  lOxpenses — General. 

Charge  to  this  account  all  law  expenses  except  those  incurred  in 
connection  with  the  defense  and  settlement  of  injury  and  damage 
claims.  Charge  with  salaries  and  expenses  of  counsel,  solicitors  and 
?;'ii<  ral  attorneys,  their  clerks  and  attendants,  etc.  Charge  also  with 
the  cost  of  law  books,  printing  briefs,  legal  forms,  testimony,  reports, 
I'eos  and  retainers  of  general  counsel  and  attorneys,  court  costs,  and 
p;i\ -iiK-iils  <>i  specific,  notarial  and  witness  fees,  expense  of  taking  do- 


70  RAILROAD  COMMISSION  OF  WISCONSIN. 

positions  and   other  general  law  and   court  expenses.      Expenses  of 
arbitrators  of  disputed  points  will  also  be  charged  to  this  account. 

\ifii::  Salaries.  fees  and  retainers  of  counsel  and  attorneys  eiigagpd  in  the 
dctViise  and  settlement  of  injury  and  damage  snils  will  be  charged  to  tho  ac- 
count Injures  a  nil  I>I;>IHI</<  .-<. 

NOTE:      'I'bis    account     is    included    in     tbe    accounl     M ;x<-<-1l(iiir>,i;H    (Jcncrnl    f'j-- 


Miscellaneous  General  Expenses. 

Charge  this  account  with  the  cost  of  all  miscellaneous  general 
expenses,  embracing  such  items  as  publishing  annual  reports  in 
newspapers,  advertising  notices  of  stockholders'  meetings,  dividend 
notices  and  other  corporate  and  financial  notices  of  a  general  charac- 
ter; traveling  expenses  of  the  general  officers  and  others  connected 
with  the  general  office,  association  dues,  expenses  attending  con- 
ventions and  meetings;  subscriptions,  donations  and  gratuities;  fees 
of  transfer  agents,  registrars  of  stock  and  fiscal  agents;  directors' 
fees,  and  contingent  expenses  of  management  not  otherwise  provided 
for. 

\'»TK  :  Tliis  account  is  included  in  tbe  account  M ixcclldiH'nnx  (!< neral  Ex- 
/<»•//. ST.S  in  <-lass  ('. 


Railroad  Commission  Expenses. 

Charge  this  account  with  all  fees,  retainers  and  expenses  of  coun- 
sel, solicitors,  attorneys,  clerks,  attendants,  expert  witnesses,  and 
others  whose  services  are  secured  in  the  defense  and  prosecution 
of  all  petitions  and  other  transactions  before  the  Railroad  Commis- 


ACCOUNTS — WATER  FTILITII-N.  71 

sion  of  Wisconsin.  Expenses  which  are 'made  necessary  by  rule  , 
regulations  and  orders  of  the  Commission,  as  improvement  of 
service,  additional  inspection,  etc.,  will  net  be  charged  to  thi;  ac- 
count, but  to  the  appropriate  departmental  operating  expense  ac- 
count. 

\<>  :•!•::- -This    account     is    included    in     <!)<•    :r-;-ouiit     M  ixr<-ll<tiicr>ii*    (Itm-rul    /:,/• 
pcnses  in  class  C. 


Maintenance  of  General  Office  Equipment. 

Charge  this  account  with  the  expense  of  all  labor  and  material 
incurred  in  the  repair  of  the  general  office  equipment,  including  fur- 
niture and  furnishings,  office  apparatus  and  appliances. 

:      This  account,  is  included  in  the  account  Maintenance   of  (icncral  Office 
r,nll<Hn<jH,    /•'/./•/ ///T.S    ami    drm'inlx    in    class    C. 


Maintenance  of  General  Office  Buildings,  Fixtures  and  Grounds. 

Charge  this  account  with  the  expense  of  all  labor  and  material 
incurred  in  the  repair  of  the  general  office  buildings,  fixtures  and 
grounds,  including  elevators,  vaults,  heating  and  lighting  fixtures, 
and  appurtenant  sidewalks,  lawns,  fences,  drives,  etc. 

NOTK  :—  This  account  is  included  in  the  account  Maintenance,  of  general  Office 
i:'<fini>iiiciit,  i:uil>!i>i!iH,  Fixtures  <nnl  drcmuls  in  class  C. 


RAILROAD  COMMISSION  OF  'WISCONSIN. 


V.   UNDISTRIBUTED. 

'The  undistributed  accounts  included  in  this  group  may  be  treated 
as  ledger  accounts  and  the  total  charges  so  shown  in  the  annual 
report  to  the  Railroad  Commission,  or  the  reporting  utilities  may 
distribute  the  total  of  the  accounts  over  certain  of  the  other  depart- 
mental operating  expense  accounts,  charging  the  latter  with  such 
proportions  of  the  total  of  each  undistributed  account  as  appears 
reasonable  and  just  in  the  premises.  Wherever  these  accounts  are  dis- 
tributed over  the  accounts  for  whose  benefit  the  expenses  have  been 
incurred,  the  details  of  such  clearing  operations  shall  be  reported  in 
the  annual  report  to  the  Railroad  Commission,  showing  the  total  of 
each  of  the  distributed  accounts,  the  accounts  into  which  they  were 
closed,  together  with  the  amount  closed  into  such  accounts,  in  order 
that  such  amounts  may  be  deducted  by  the  Railroad  Commission  for 
purposes  of  analytical  comparison. 


Injuries  and   Damages. 

Charge  this  account  with  all  damages  to  or  destruction  of  property 
other  than  that  owned  by  the  utility,  charging  with  the  cost  of  re- 
storing the  property  less  insurance  or  legal  damages  allowed,  and 
with  all  expenses  incident  to  injury  and  death  to  employes  and  other 
persons  for  whose  injury  or  death  the  utility  is  held  liable  or  in  the 
settlement  of  which  claim  allowances  are  made.  This  embraces 
judgments  for  damages  and  plaintiff's  court  costs;  proportion  of  sal- 
aries and  expenses  or  fees  of  physicians  and  surgeons,  expenses  of 
undertakers,  nurses  and  hospital  attendants;  medical  and  surgical 
appliances;  contributions  to  hospitals;  "transportation  of  injured 
persons;  and  wages  and  salaries  paid  to  employes  while  disabled. 
The  salaries  and  expenses  of  the  utility's  claim  agents,  adjusters,  and 
their  assistants,  will  be  charged  to  this  account.  The  compensation 
of  general  solicitors  and  counsel  of  the  utility  or  other  attorneys 
while  engaged  in  the  defense  and  settlement  of  damage  suits  will  be, 


r\iK<>RAi  ArmrxTs — WAT  Kit  I'TJLITIES.  7:> 

charged  to  this  account.  If  it  is  desired  to  open  an  Injuries  and 
Damages  Reserve  and  to  make  charges  against  operating  expenses  on 
account  of  the  injuries  and  damages  on  some  arbitrary  basis,  the 
amount  ?o  charged  shall  be  credited  to  the  account  Injuries  and 
Damages  Reserve,  and  the  actual  expenditures  for  the  purpose  above 
enumerated  shall  be  charged  against  such  reserve  account. 

Utilities  are  at  liberty  to  subdivide  this  account  to  show  the  fol- 
lowing expenses: 

<i.    Injuries  to  Persons. 

&.  Damages  to  Property. 

Where  such  subdivisions  are  not  made,  the  charges  to  this  ac- 
count should  be  so  made  as  to  admit  of  their  separation  over  such 
two  subdivisions  when  called  for  by  the  Railroad  Commission. 

NOTE  :— This  account  is  included  in  the  account  Undistributed  Expenses  in 
class  C. 


Insurance. 

Charge  to  this  account  all  premiums  paid  to  insurance  companies 
for  fire,  casualty,  boiler,  fidelity,  burglar  and  all  other  insurance.  If 
it  is  desired  to  open  an  Insurance  Reserve,  all  amounts  set  aside  for 
insurance  and  charged  against  operating  expenses  should  be  credited 
to  such  Insurance  /.V.svrrr. 

.\<>TI:  :  This  acccimt  is  included  in  (In-  accounl  I'lidix!  rihii  ;«1  /•;./•/"'''*''*  in 
class  C'. 


74  RAILROAD  COMMISSION  OF  WISCONSIN. 

Stationery  and   Printing. 

Charge  to  this  account  all  expenses  for  stationery  and  printing, 
stationery  supplies  and  postage,  blanks,  books,  records,  etc.,  except 
as  hereinafter  provided  for.  The  ccst  of  printing  briefs  and  other 
legal  papers  should  be  charged  to  the  account  Law  Expenses — G-en- 
<-r<il  cr  Injuries  and  Damages. 

\<>TI:: — This  account  is  included  in  the  account  Undistributed  Expenses  in 
class  C. 


Operation  of  Stores  Department. 

Charge  this  account  with  the  total  expeme  incurred  in  operating 
the  water  utility's  stores  department,  including  salaries  and  wages 
of  purchasing  agent  and  his  staff,  stockkeeper  and  his  staff,  clerks 
and  other  employe?  in  the  stcck  rooms  and  storage  yards,  and  such 
expenses  as  store  room  and  store  yard  rent,  light,  heat,  etc. 

NOTK  :      This    account    is    included    in    Ihe    account     Undistributed    L'.rjtcnKcs    in 

class   (  '. 


Maintenance  of  Stores   Department  Kqiiipment. 

Charge  this  account  with  all  labor  and  expenses  incurred  in  re- 
pairing any  equipment  of  the  water  utility  storage  department  other 
than  stores  buildings,  fixtures  and  grounds.  Charge  with  the  cost 
of  repairs  to  loading  and  unloading  machinery,  cranes,  derricks, 
hoists,  conveying  apparatus,  etc. 

K:  —  This    account   is   included    in    the    account    Undistributed   Expenses    in 


class  C. 


r.MKnmi  ACCOUNTS — WATER  UTILITIES.  75 

Maintenance  of  Stores  Department  Buildings,  Fixtures  and  Grounds. 

Charge  this  account  with  all  labor  and  expenses  incurred  in  re- 
pairing stores  department  buildings,  fixtures  and  grounds,  including 
storehouses,  docks,  wharves,  coal  sheds,  etc. 

NOTK  : — This  account  is  included  in  the  account  Undistributed  Expenses  in 
class  C. 


Operation  of  Utility  Equipment. 

Charge  this  account  with  all  expenses  incurred  in  operating  utility 
equipment,  including  salaries  and  wages  of  stable  employes,  drivers, 
teamsters,  chauffeurs,  employes  operating  industrial  tramways  and 
other  utility  apparatus,  together  with  such  expenses  as  water  for 
stable  use,  feed,  bedding,  axle  grease,  blankets,  shoeing  horses,  ex- 
pense of  stabling,  gasoline,  kerosene,  and  other  equipment  supplies 
of  a  similar  character. 

NOTK  :  This  account  is  included  in  (he  account  Undistributed  Expenses  in 
class  C. 


>3;iinfeii;uier  of  Utility  Equipment . 

Charge  this  account  with  the  expense  of  all  labor  and  material  in- 
curred in  repairing  wagons,  drays,  trucks,  harnesses,  automobiles, 
bicycles,  motorcycles,  industrial  tramways  and  other  utility  equip- 
ment, and  cost  of  horses  purchased  to  replace  others  lost  by  death 
or  worn  out  in  service,  unless  it  is  the  policy  to  replace  horses 
through  the  Depreciation  Reserve. 

\<>TK:  This  account  is  included  in  the  account  Undistributed  Expenses  in 
class  C. 


K.\ILUU\I>  COMMISSION  OF  WISCONSIN. 

of  tlility  Equipment  Buildings,  Fixtures  and  Grounds. 
Charge  this  account  with  all  labor  and  expenses  incurred  in  re- 
pairing utility  equipment  buildings,  fixtures  and  grounds,  including 
stables,   barns,   utility    equipment  storage   structures,    stable   yards, 
fences,  etc. 

NI.TI:  :     This    nccoiinf    is    included    in    the   account    Undistributed   Expenses   in 
C. 


DEPRECIATION. 

Every  public  utility  shall  carry  a  proper  and  adequate  Depreciation 
id-nerve  to  cover  the  full  replacement  of  all  tangible  capital  in  serv- 
ice. There  shall  be  opened  a  Depreciation  Account  to  which  shall  be 
charged  monthly,  crediting  the  Depreciation  Reserve,  an  amount 
equal  to  one-twelfth  of  the  estimated  annual  depreciation  of  the 
tangible  capital  in  service  of  the  utility,  or  -as  near  that  amount  as 
the  finances  of  the  property  will  permit.  Tangible  capital  comprises 
all  land  and  its  improvements  and  all  interest  in  land  the  term  of 
enjoyment  of  which  is  one  year  or  more  from  the  date  of  grant, 
buildings  and  structures  and  all  equipment  and  apparatus  used  and 
useful  in  the  pumping,  distribution  and  sale  of  water  and  having  an 
expectation  of  life  in  service  of  more  than  one  year.  Hand  and 
other  small  portable  tools,  because  of  their  liability  to  loss  and  theft, 
are  to  be  treated  as  part  of  the  operating  expenses  of  the  year  in 
which  they  were  purchased.  The  estimate  here  required  shall  be 
made  updn  a  rule  designed  to  effect  by  its  uniform  application  dur- 
ing the  life  of  the  tangible  capital  in  service,  a  charge  into  operat- 
ing expenses  of  the  total  original  cost  of  such  capital,  less  its  salvage 
or  scrap  value  upon  retirement. 

When  any  building,  structure,  machine,  facility  or  unit  of  equip- 
ment which  at  the  time  of  its  construction  or  installation  was  classi- 
fied as  tangible  capital  becomes  through  wear  and  tear  economically- 
irreparable,  the  substitute  therefor,  having  substantially  no  greater 
capacity  than  the  unit  for  which  it  was  substituted,  shall  be  charged 
to  the  Depredation  Reserve  Account. 

When,  however,  the  building,  structure,  machine,  facility  or  unit 


UNIFORM   ACCOUNTS     WATKU  I'TIUTIES.  77 

substituted  has  a  substantially  greater  capacity  than  that  for  which 
it  was  substituted,  the  cost  of  the  substitution  of  one  of  the  same 
capacity  as  the  unit  replaced  shall  be  charged  to  the  Depreciation 
it  ('serve  Account,  and  the  remaining  cost  of  the  actual  substitution 
shall  be  charged  to  the  appropriate  Construction  and  Equipment  Ac- 
<  on nt.  The  details  of  the  deduction  on  account  of  'Depreciation  and 
the  basis  thereof  will  be  called  for  in  the  annual  report  to  the  Rail- 
rond  Commission. 


CONTINGENCIES  (EXTRAORDINARY). 

When  the  property  of  the  water  utility  is  visited  by  an  extraor- 
dinary casualty  of  such  a  nature  as  to  be  beyond  anticipation 
through  the  exercise  of  ordinary  and  reasonable  prudence,  and  of 
such  a  nature  as  not  to  be  contained  in  the  provisions  for  deprecia- 
tion, as  earthquakes,  floods,  cyclones,  etc.,  resulting  in  irreparable 
damage,  there  may  be  charged  to  this  account  the  original  cash  cost 
of  such  irreparably  damaged  property,  less  the  salvage  or  scrap 
value  and  irreparable  wear  and  tear  from  use  accrued  thereto.  When 
the  amount  of  such  damage  or  loss  is  considerable,  there  may  be  set 
up  an  Extraordinary  Casualties  Suspense  Account,  to  which  shall  be 
credited  monthly  the  amount  charged  to  the  account  Contingencies 
(Extraordinary)  until  the  total  loss  or  damage  caused  by  such  cas- 
ualty shall  be  wiped  out  through  operating  expenses. 

All  ordinary  casualties,  that  is,  those  which  occur  with  such  uni- 
formity and  frequency  that  the  principles  of  insurance  are  applica- 
ble thereto,  must  be  provided  for  by  suitable  charges  to  the  Insur- 
ance Reserve,  set  up  and  maintained  for  such  losses,  or  are  consid- 
ered as  included  in  the  provision  for  depreciation,  or  constitute  an 
item  of  current  maintenance. 


78  RAILROAD  COMMISSION  OF  WISCONSIN. 


TAXES. 

This  account  shall  cover  all  taxes  chargeable  against  the  water 
utility.  Where  the  reporting  utility  is  also  engaged  in  transactions 
outside  the  scope  of  its  duties  as  a  public  utility,  this  account  shall 
be  subdivided  into  the  following  two  sub-accounts,  to  be  maintained 
separately: 

a.  Taxes  Chargeable  Against  Water  Utility. 

b.  Taxes  Chargeable  to  Non-Operating  Transactions. 

To  each  such  tax  account  there  shall  be  charged  monthly  the  amount 
of  taxes  accrued  during  the  month  and  such  amount  shall  be  credited 
to  the  account  Taxes  Accrued  (or  Prepaid  Taxes,  if  such  taxes  are 
prepaid)  or  the  appropriate  subdivision  of  such  accounts.  The  amount 
of  taxes  accrued  during  any  month  shall,  when  the  levy  is  unknown, 
be  estimated  and  when  the  levy  is  finally  determined  the  estimate 
shall  be  corrected  in  the  provision  for  taxes  during  the  remainder  of 
the  year.  For  example,  if  at  the  beginning  of  the  tax  year  the  taxes 
against  the  utility  are  estimated  to  be  $600  for  the  year,  the  monthly 
charge  on  account  of  such  tax  will  be  $50,  crediting  the  same  to  the 
Taxes  Accrued  account  or  Prepaid  Taxes,  as  the  case  may  be,  unta 
the  amount  of  the  levy  becomes  definitely  known.  If  during  the 
fifth  month  it  is  found  that  the  levy  for  the  year  is  $640  instead  of 
$600,  there  will  already  have  been  charged  for  four  months  the  $50 
per  month,  leaving  $440  to  be  charged  during  the  remainder  of  the 
year,  or  $55  for  the  fifth  month  and  each  succeeding  month  during  the 
remainder  of  the  year'. 

Such  taxes  as  pertain  to  two  or  more  utility  services,  or  to  operat- 
ing and  non-operating  transactions  alike,  shall  be  apportioned  with 
regard  to  such  departments  or  subdivisions  upon  a  basis  which  ap- 
pears reasonable  and  just,  such  basis  to  be  reported  in  the  annual 
report  to  the  Railroad  Commission. 


DEDUCTIONS  FROM  GROSS  INCOME. 

CONTRACTUAL  ACCOUNTS. 

Interest  on  Funded  Debt. 

Charge  this  account  monthly  with  all  the  interest  accrued  on  the 
outstanding  funded  indebtedness  of  the  water  utility.  Credit  such 
monthly  charge  to  the  account  Unmatured  Interest  on  Funded  Debt 
Arrrned.  When  the  interest  has  matured,  charge  it  to  the  account  Un- 
matured Interest  on  Funded  Debt  Accrued  and  credit  the  account  Ma- 
tured Interest  on  Funded  Debt  Unpaid.  When  such  interest  is  paid, 
charge  the  account  Matured  Interest  on  Funded  Debt  Unpaid  and  credit 
(1dNli  or  the  coupon  deposit  account. 


Interest  oil  Real  Kstute 

Charge  this  account  montnly  with  all  the  interest  accrued  on  out- 
standing obligations  of  the  water  utility  secured  by  real  estate  mort- 
gages. Credit  such  monthly  charge  to  the  account  Unmatured  Interest 
on  Funded  Debt  Accrued  (mortgage  obligations  with  respect  to  this 
account  being  considered  as  funded  if  they  do  not  mature  until  more 
than  one  year  after  the  date  of  issue).  When  the  interest  has  matured, 
charge  it  to  the  account  Unmatured  Interest  on  Funded  Debt  Accrued 
and  credit  the  account  Matured  Interest  en  Funded  Debt  Unpaid.  When 
such  interest  is  paid,  charge  the  account  Matured  Interest  on  Funded 
Debt  (  iiixtiil  and  credit  (1uxh  or  other  appropriate  account. 


SO  RAILROAD  COMMISSION  OK  WISCONSIN. 

Interest  on  Floating  Debt. 

Charge  this  account  monthly  with  the  interest  accruing  on  all  un- 
funded or  floating  obligations  on  which  the  water  utility  is  liable. 
Credit  such  monthly  charges  to  the  account  Unmatured  Interest  on 
\<>{<'x  and  Hills  J'ai/altlc  Accnn-d.  When  the  interest  has  matured, 
charge  it  to  the  account  Unmafitrcd  Intercut  on  A'o/r.v  and  Bills  Payable 
Armu'd  and  credit  the  account  Matured  Interest  on  Notes  and  Bills 
Payable  Unpaid.  When  such  interest  is  paid,  charge  the  account  Ma- 
iim-ii  infrn-Nt  on  Notes  and  nillx  l'<tij<il>l>'  I'I/IKI'II!  and  credit  Cash  or 
other  appropriate  account.  - 


Contractual   Sinking  Fund  Requirements. 

Charge  to  this  account  monthly  all  accruals  required  to  be  made 
to  sinking  funds  in  accordance  with  the  provisions  of  trust  deeds, 
mortgages  or  other  contracts  requiring  the  establishment  of  sinking 
funds.  Such  charges  will  be  credited  to  the  Sinking  Fund  Reserve. 
All  accruals  to  reserves  or  other  funds,  created  voluntarily  by  the 
utility  and  not  in  pursuance  of  the  provisions  of  any  mortgage  or 
other  contract  or  of  the  requirements  of  the  law,  shall  be  excluded 
therefrom. 


BALANCE  SHEET  ACCOUNTS. 


IIAILROAD  COMMISSION  OF  WISCONSIN. 

BALANCE  SHEET  FORM  FOR  REPORT. 

ASSETS. 
All  Classes. 

PROPKUTY    AM)    PLANT: 

Cost  Beginning  of  Year. 

Construction  and  Equipment  Current  Year. 

Cost  Close  of  Year. 

TREASURY   SECURITIES: 

Treasury  Stock. 
Treasury  Bonds. 

1NVKSTMKNTS  : 

Stocks  and    Bonds  of  Other  Companies. 
Other    Investments. 

KKSKUVK,  SI.NKIM;  AND  SPKCIAI.  KUM>  ASSETS: 
Depreciation  Reserve  Fund. 
Sinking  Fund. 

Amortization  Reserve  Fund. 
Special  Funds. 

•  i  •  it  KENT  ASSETS: 
Cash. 

Notes  and  Bills  Receivable. 
Accounts  Receivable. 
Interest  and  Dividends  Receivable. 
Material  and  Supplies. 
Sundry  Current  Assets. 

PREPAID  ACCOUNTS: 

Prepaid  Insurance. 
Prepaid  Taxes. 
I 'repaid   Interest. 
Sundry  Prepaid  Accounts. 

Open  Accounts. 
Deficit. 


UNIFORM  ACCOUNTS — WATER  UTILITIES.  83 

BALANCE  SHEET  FORM  FOR  REPORT — (Concluded). 

LIABILITIES. 
All  Classes. 

CAPITAL    I.IAMII.ITIKS: 

Capital  Stock  Preferred. 
Capital  Stock  Common. 
Funded  Debt. 

MORTGAGE  LIABILITIES : 

Real  Estate  Mortgages. 
Other  Mortgages. 

<  i  i;i;i:\  r  u  AKII.ITIKS: 

Notes  and  Bills   Pajrable. 

Accounts   Payable. 

Matured   Interest   on    Funded    Debt    I'npaid. 

Matured   Interest    on  Notes  and  Bills  Payable  Unpaid. 

Dividends  Unpaid. 

Deposits. 

Sundry  Current  Liabilities. 

AC<  uri:i>  i.iAini.n  IKS: 

Insurance  Accrued. 

Taxes  Accrued. 

I'mnatured    Interest   on    Funded   Debt  Accrued. 

Unmatured   Interest    on    Notes   and   Bills  Payable   Accrued. 

Dividends  Accrued. 

Sundry  Liabilities  Accrued. 

Open  Accounts. 

ISKSKIIVF.,    Sl.NKlMl    AM)    SI'KCIAI.    II    \l>    1  I  \  I!  1 1  III  I 'S  ! 

Depreciation  Reserve. 
Sinking  Fund. 
Amortization  Reserve. 
Special   Funds. 

Surplus. 


84  "R A i [-ROAD  COMMISSION  OK  WISCONSIN. 


DETAILED  ACCOUNTS  WITH  TEXT. 


CONSTRUCTION  AND  EQUIPMENT  ACCOUNTS. 

INTANGIBLE   CAPITAL. 

Organization.  # 

Charge  to  this  account  all  fees  paid  to  governments  for  the  privi- 
Irgo  of  incorporation  and  all  fees  and  other  expenditures  incident 
to  organizing  the  water  utility  business.  This  includes  the  cost  of 
preparing  and  distributing  prospectuses,  cost  of  soliciting  subscrip- 
tions for  stock  (but  not  for  loans  nor  for  the  purchase  of  bonds  or 
other  evidences  of  indebtedness),  cash  fees  paid  to  promoters,  and 
the  actual  cash  value  at  the  time  of  organization  of  securities  paid 
to  promoters  for  their  services  in  organizing  the  enterprise,  attor- 
ney's fees,  cost  of  preparing  and  issuing  certificates  of  stock,  and 
cost  of  procuring  certificates  of  convenience  and  necessity  from  the 
Railroad  Commission,  and  other  similar  expenses.  This  account 
shall  not  be  charged  with  any  discounts  on  securities  issued,  nor 
shall  it  include  any  costs  incident  to  negotiating  loans  or  selling 
bonds  or  any  other  evidence  of  indebtedness.  Expenses  incident  to 
an  increase  of  the  capital  stock,  and  the  negotiation  and  sale  of 
stock  thereunder,  and  expenses*  of  preparing  and  filing  certificates 
of  amendment  to  the  articles  of  incorporation,  shall  be  charged  to 
this  account. 


Franchises. 

Charge  to  this  account  the  actual  amount  paid  to  the  state  or  to  a 
political  subdivision  thereof  in  consideration  for  any  franchise 
deemed  necessary  to  the  conduct  of  the  water  utility  service.  If  any 


UNIFORM  ACCOUNTS— WATER  UTILITIES.  s."> 

such  franchise  is  acquired  by  purchase,  the  charge  to  this  account, 
in  respect  thereof,  shall  not  exceed  the  amount  so  actually  paid 
therefor  by  the  water  utility  to  its  assignor.  If  any  franchise  has  a 
life  of  not  more  than  one  year  after  the  day  when  it  is  placed  in 
service  or  in  effect,  it  shall  not  be  charged  to  this  account  but  to  the 
appropriate  operating  expense  account.  Expenses  in  procuring 
franchises  covering  additional  territory  to  be  operated  as  a  part  of 
the  existing  system  may  be  charged  to  this  account.  Payments  made 
to  state  authorities  or  to  any  subdivision  thereof,  in  consideration 
for  granting  extension  of  any  franchise  having  a  life  in  service  of 
more  than  one  year  from  the  date  of  the  grant,  shall  be  considered 
as  a  renewal.  If  the  franchises  cover  separate  and  distinct  new  en- 
terprises, payments  therefor  s-hall  be  classed  as  original  and  charged 
to  this  account. 


,    Licenses,    lOtc. 

Charge  to  this  account  the  cost  of  all  right",  licenses  and  other 
intangible  assets  having  a  life  of  more  than  one  year  from  the  date 
when  placed  in  service,  acquired  by  the  utility  in  or  under  valid 
patent  grants  by  the  United  States  to  inventors  for  inventions  and 
discoveries  which  are  necessary  or  valuable  to  the  economical  con- 
duct of  the  water  bu?iness,  etc.  If  such  right  is  extended  to  cover  a 
further  period  of  time  than  that  covered  by  the  original  grant,  the 
cost  of  such  extension  shall  be  classed  as  a  renewal.  A  patent  right 
acquired  for  use  in  an  existing  system  and  necessary  to  the  econom- 
ical operation  thereof,  shall  be  classed  as  an  addition. 

XOTI;  :  rtilities  are  at  liberty  to  open  sub-:iecounts  showing  (lie  |o(al  cost 
oi'  any  class  of  rights  or  single  patent. 


80  liAihROAD  COMMISSION  OF  WISCONSIN. 


TANGIBLE  CAPITAL. 
Lands  Used  in  Operation  of  Property. 

Accounts  shall  be  opened  as  indicated  below,  to  which  shall  be 
charged  the  cost  of  all  land  used  and  useful  in  the  operation  of  the 
water  utility  whose  term  of  enjoyment  is  over  one  year  from  the 
grant  thereof.  The  cost  of  land  shall  include  the  purchase  price, 
the  cost  of  registration  of  title,  cost  of  examination  of  title,  sur- 
veyors' and  notaries'  fees,  purchasing  agent's  commission,  the  fees 
and  taxes  accrued  to  date  from  transfer  of  title,  and  all  liens  upon 
title  acquired;  also  the  cost  of  obtaining  consents  and  payments  for 
abutting  property  damages.  The  cost  of  any  buildings,  fixtures  and 
improvements  made  to  the  land  purchased,  must  not  be  charged  to 
these  accounts.  If  at  the  time  of  acquisition  of  any  interest  in  land 
it  extends  to  buildings  or  other  improvements  thereon,  which  im- 
provements are  devoted  by  the  water  utility  to  its  water  service  and 
UK-  contract  of  acquisition  does  not  determine  the  price  of  such 
buildings  or  improvements,  they  shall  be  appraised  at  their  fair  cash 
value  for  use  in  such  operations,  and  such  appraised  value  shall  be 
charged  to  the  proper  Buildings,  Fixtures  and  Grounds  account,  and 
excluded  from  the  Land  account.  If  such  improvements  are  not  de- 
voted to  water  operations,  but  are  devoted  to  other  operations  or  are 
held  as  investment,  the  cost  (or  appraised  value  if  the  cost  is  not 
determined  by  the  contract)  shall  be  charged  to  an  appropriate  in- 
vestment account. 


l'Kin|tiiii;  Station   Land. 

Charge  this  account  with  the  cost  of  all  land  as  above  defined  oc- 
cupied by  the  pumping  station  and  all  land  necessarily  used  in  con- 
nection with  processes  performed  on  such  water  before  its  delivery 
to  the  transmission  or  distribution  mains. 

XOTI::  I'tililics  :m>  nt  liberty  to  (ijx-n  snh  Mccounls  showing  the  cost  of 
land  (Jovotcd  f<>  any  part  irular  use,  as  l<tc<!ii/  I'oircr  >!:i!iii]>i!i</  ^l/ilioii  Land,  Hy- 
drtiiilic  Poiccr  ramping  Station  Land,  etc. 

NOTK:  This  account  is  included  in  the  account  Lands  Used  in  Operation 
of  Property  in  class  B  and  class  C- 


UNIKOU.M   ACCOUNTS     WATKR   I'TIUTIKS.  S/ 

Source  of  Water  Supply  Land. 

Charge  this  account  with  the  cost  cf  all  land  as  above  defined  ob- 
tained and  used  in  connection  with  the  source  of  water  supply.  This 
includes  land  purchased  for  impounding  reservoirs,  artificial  lakes 
and  ponds,  embankments,  channels,  waste-weirs,  land  containing 
springs  and  other  surface  source  of  supply  and  land  purchased  for 
wells  and  ground  water  supply. 

XOTI:  :  This  account  is  included  in  the  account  Lands  Used  in  Operation  of 
in  class  15  and  class  ('. 


Krsrrvoir,   Tank  and   Staudpipe    Land. 

Charge  this  account  with  the  cost  of  all  land  as  above  defined  oc- 
cupied by  storage  reservoirs,  tanks,  water  towers,  standpipe?,  etc., 
together  with  all  expenses  incurred  in  obtaining  such  land. 

N'nTi:  :  This  accnmt  is  included  in  Ilic  accuiini  Lnnttx  I  .w  d  hi  <>i>rr<ili<ni  »f 
/'n;/>rr///  in  class  p>  and  class  ('. 


(•oneral   (Hiiro   Land. 

Charge  this  account  with  the  cost  of  all  land  as  above  dol'mod  oc- 
cupied  by  the  general  office  buildings  of  the  water  utility. 

XOTI;:      This   account     is    included    in    the    account    L<tinlx    l'*«l    in    (>i>cr<il inn    <>f 
in   class  j;   and   class  C. 


88  RAILROAD  COMMISSION  OF  WISCONSIN. 

Stores  Department  Land. 

Charge  this  account  with  the  cost  of  all  land  as  above  defined  oc- 
cupied by  storage  buildings  and  structures,  or  used  as  storage  yards. 

XOTI:  :  This  account  is  included  in  the  account  Lands  Used  in  Operation  of 
I'n ,/x  I'ty  in  class  B  and  class  C. 


Utility  Kquipmeiit  Land. 

Charge  this  account  with  the  cost  of  all  land  as  hereinbefore  de- 
nned occupied  by  barns,  stables,  automobile  and  vehicle  and  other 
utility  equipment  storage  structures  and  land  appurtenant  thereto. 

XOTK  :  This  nccount  is  included  in  the  account  Lands  Used  in  Operation  of 
I'rupcrtij  in  class  B  and  class  C. 


L>ui~din<;s,  Fixtures  and  (irounds  Used  in  Operation  of  JVoperty. 

Accounts  shall  be  opened  as  indicated  below,  to  which  shall  be 
charged  the  cost  of  all  buildings,  structures  and  improvements  in  the 
lands  u^ed  and  useful  in  the  furnishing  of  water  service.  Such 
buildings,  structures  and  fixtures  include  pumping  stations,  purifica- 
tion and  reservoir  structures,  intake  structures,  steam  production 
structures,  coal  and  other  fuel  sheds,  and  other' storage  buildings  and 
structure^,  barns,  stables  and  all  fixtures  attached  to  such  buildings 
and  a  permanent  part  thereof,  together  with  fences,  walks,  trestles, 
drives,  grading  and  improvements  of  grounds.  Machinery  founda- 
tions and  settings,  if  designed  as  a  part  of  the  permanent  construc- 
tion of  the  buildings  and  independent  of  their  use  in  connection  with 
any  particular  unit  of  equipment,  shall  be  charged  to  the  appropriate 
Buildings,  Fixtures  and  Grounds  account.  If,  however,  such  founda- 
tions and  settings  are  prepared  especially  for  certain  units  of  equip- 
ment and  designed  to  last  no  longer  than  such  unit,  their  cost  will 
be  charged  to  the  proper  Equipment  account.  The  following  ac^ 
counts  will  be  raised: 


I' \i :••<>!{ M   ACCOUNTS— WATER  UTIUTIKS.  89 

Power  Pumping  Kt:iticn  Buildings,  Fixture j  and  Grounds. 

Charge  to  this  account  the  cost  of  all  buildings,  fixtures  and 
grounds  used  for  the  pumping  of  water  by  steam  power,  including 
all  processes  performed  upon  such  water  prior  to  its  entrance  into 
the  transmission  or  distribution  mains.  Such  structures  include 
pumping  station  buildings,  permanent  machinery  and  apparatus 
foundations,  outbuildings,  tool  houses,  etc.,  and  all  appurtenant 
walks,  fences,  drives,  tramways,  trestles  and  all  fixture?  permanently 
ntia^hed  thereto  and  a  part  thereof. 

.Xni'K  :  — This  account  is  included  in  tin-  Account  ]luil<Hn<ix,  Fhcturrs  find 
(jn>iiinlx  in  class  15  and  class  C. 


Hydraulic  Po\ver  Tumping  Station  Buildings,  Fixtures  and  Grounds. 

Charge  to  this  account  the  cost  of  all  buildings,  fixtures  and 
grounds  used  in  the  pumping  of  water  by  hydraulic  power,  including 
all  processes  performed  upon  such  water  before  its  delivery  to  the 
transmission  and  distribution  mains.  Such  structures  include  hy- 
draulic buildings  and  structures,  pumping  station  buildings  and 
structures,  and  all  structures  incidental  thereto  together  with  per- 
manent foundations  for  machinery  and  apparatus,  tool  houses,  out- 
buildings and  appurtenant  walks,  fences,  drives,  tramways,  trestles 
and  all  fixtures  permanently  attached  thereto  and  a  part  thereof. 

:      This    account     is    included    in     the    account    Buildings,    Fixtures    and 
K    in    class   IJ   and   class   C. 


90  KATLROAD  COMMISSION  OF  WISCONSIN. 

Klectric  Pov.or  Pumping  Station  Buildings,  Fixtures  and  Grounds. 

Charge  to  this  account  the  cost  of  all  buildings,  fixtures  and 
grounds  used  in  the  pumping  of  water  by  electric  power,  including 
all  processes  performed  upon  such  water  before  its  delivery  to  the 
transmission  or  distribution  mains.  Such  structures  include  pump- 
ing station  buildings,  together  with  permanent  machinery  and  ap- 
paratus foundations,  tool  houses,  outbuildings  and  appurtenant 
v.  ill  Us,  fences,  drives,  tramways,  trestles,  and  all  fixtures  permanently 
attached  Ibrrrto  and  a  part  thereof. 

\"Ti:  :  This  Jiccounl  is  included  in  the  account  Huililiinis,  Fixtures  find 
(ii-inimlx  in  chiss  I',  ;)iul  class  C. 


Cas  Power  Pumping  Station  Buildings,   Fixtures  and  Grounds. 

Charge  to  this  account  the  cost  of  all  building?,  fixtures  and 
grounds  used  in  the  pumping  of  water  by  gas  power,  including  all 
processes  performed  upon  such  water  before  its  delivery  to  the  trans- 
mission and  distribution  mains.  Such  structures  include  pumping 
station  buildings,  together  with  all  permanent  machinery  and  ap- 
paratus foundations,  outbuildings,  tool  houses  and  appurtenant 
walks,  fences,  drives,  tramways,  trestles,  and  all  fixtures  permanently 
attached  thereto  and  a  part  thereof. 

Xoi'K  :  This  account  is  included  in  the  account  BnUdinys,  Fixtures  find 
(,'roiintlx  in  class  B  and  class  C. 


Boiler  Plant  Buildings,  Fixtuies  and  Grounds. 

Charge  this  account  with  the  cost  of  all  buildings,  fixtures   and 
grounds  devoted  to  the  generation  of  steam,  all  permanent  founda- 


tions  and  settings  for  machinery  and  apparatus  and  appurtenant 
walks,  fences,  drives  and  tramways  and  all  fixtures  permanently  at- 
t'ldied  to  such  structures  and  made  a  part  thereof. 

NOTE:      Tins     account     is     included     in     (he    account      liuililiiijf*,     /•'/./•// ./•<  .s     nnd 
arniiix.'N    in    class   1'   and   class    ('. 


Gas   Prcducer  Plant  Buildings,   Fixtures  and  Grounds. 

Charge  this  account  with  the  cost  of  all  buildings  and  structures 
devoted  to  the  production  of  gas  for  power  purposes,  including  per- 
manent foundations  and  settings  for  producer  machinery  and  ap- 
paratus, and  appurtenant  walks,  fences,  drives,  etc.,  and  fixtures 
permanently  attached  to  such  structures  and  made  a  part  thereof. 

\<>TI:  :  This  accoi:i:t  is  included  in  the  account  ]'iiil<Hn</x,  I-'ij-turc*  <nid 
(Iniuix.'K  in  class  15  and  class  C. 


Source  of  Water  Supply  Buildings,  Fixtures  and  Grounds. 

Charge  to  this  account  the  cost  of  all  buildings,  fixtures  and 
grounds  purchased  or  erected  in  connection  with  the  source  of  water 
supply.  This  includes  reservoir  structures,  impounding  embank- 
ments, channels,  gate  structures,  open  wells,  tubular  wells,  artesian 
wells,  filter  galleries,  etc.,  together  with  all  appurtenant  walks, 
fences,  drives,  and  all  fixtures  permanently  attached  thereto  and  a 
part  thereof. 

XOTI:  :  This  account  is  included  in  the  account  ]}nil<lhi<ia,  I  -'Li-tun  *  <nnl 
flroiiin/N  in  class  ]\  and  class  ('. 


1)2  "RAILROAD  COMMISSION  OF   WISCONSIN. 

Reservoir,  Tank  and  Standpipe  Buildings,  Fixture;  and  Grounds. 

Charge  to  this  account  the  cost  of  all  buildings,  fixtures  and 
grounds  used  for  reservoirs,  tanks,  water  towers  and  standpipe 
purpose?.  This  includes  the  buildings  and  structures  together  with 
permanent  foundations  and  all  supporting  masonry  and  steel  work, 
together  with  appurtenant  fences,  drives,  and  fixtures  permanently 
attached  thereto  and  a  part  thereof. 

\I»TK:  This  account  is  included  in  the  account  IluihliiitiH,  /•'/./•/ JMV.S-  innl 
(li -unmix  in  class  15  ;in<l  chiss  C. 


histrihutioii  Buildings,  Fixtures  and  Grounds. 

Charge  to  this  account  the  cost  of  all  buildings  and  structures 
aevoted  to  the  distribution  of  water  from  the  pumping  station  to 
the  consumers'  meters  or  building  connections.  Such  structures  will 
include  distribution  department  offices,  buildings  and  structures  at 
distribution  reservoirs,  etc.,  together  with  all  appurtenant  walks, 
fences,  drives,  tramways,  etc.,  and  all  fixtures  permanently  attached 
to  such  buildings  and  structures  and  a  part  thereof. 

\<>TI:  :  This  account  is  included  in  the  account  linililinyx.  /•'/./•/ //rr.s-  <nxl 
in  class  15  and  class  C. 


Office  Buildings,  Fixtures  and  Grounds. 

Charge  to  this  account  the  cost  of  all  buildings,  fixtures  and 
grounds  devoted  to  general  office  purposes  of  the  water  utility  and 
not  includible  in  any  of  the  preceding  departmental  buildings  ac- 


r\l!<'<>K'.M    ArCOl  'NTS  --\V.\TKU   I'TIUTIKS.  !K{ 

counts,  al-o  all  fixtures  permanently  attached  thereto  and  a  part 
thereof,  such  as  heating  and  plumbing  systems,  electric  wiring,  per- 
manent building  vaults,  together  with  appurtenant  walks,  fences, 
drives,  etc. 

\<HI;:      This     ac-'oi  nt     is    included     in     (lie    account     l>iiil</in<ix.     /•'/./ /r/r.s     <uni. 
(,'toniit!*    in   class   I',   and   class    ('. 


Slores  Department  ISiiildingN,  Fixtures  and  (Jiouuds. 

Charge  this  account  with  the  cost  of  all  buildings  and  structures 
cir  the  water  utility  used  for  storage  purposes,  such  as  coal  and  other 
fin  1  storage  sheds,  pipe  and  fittings  buildings,  together  with  all  fix- 
tures permanently  attached  thereto  and  a  part  thereof,  and  fences, 
drives,  walks,  tramways,  trestles,  etc. 

XOTI:  :  This  ;I«"-M!HII  is  included  in  UK-  ;iccounl  /»' ////<////</*.  /•'/./  lnr<  *  <"«/ 
f.li'i>:iii(lx  in  class  15  ;ind  class  ('. 


t'tility   i;<|ui]niieiit   liuildiii^s,  Fixtures  ami  Grounds. 

Charge  this  account  with  the  cost  of  all  buildings,  fixtures  and 
grounds  devoted  to  stable,  barn,  garage  or  other  utility  equipment 
storage  purposes,  and  all  fixtures  permanently  attached  thereto  and 
a  part  thereof,  and  appurtenant  fences,  drives,  walks,  etc. 

\,,ri;: — This  account  is  included  in  tluj  account  UuiMinri*.  FLi-tun*  '//></ 
in  class  II  and  class  C. 


94  RAILROAD  COMMISSION  OF  WISCONSIN. 

Pumping   Station    Equipment. 

Accounts  shall  be  opened  as  indicated  below  to  which  shall  be 
charged  the  cost  of  all  equipment  and  apparatus  used  in  the  pump- 
ing of  water  and  all  processes  performed  upon  it  at  the  station  up 
to  its  delivery  to  the  transmission  or  distribution  mains.  It  is 
desired  that  the  cost  of  all  apparatus  shall  be  so  classified  and 
charged  that  the  cost  of  apparatus  used  in  connection  with  the  pump- 
ing of  water  by  any  particular  motive  power  will  be  shown  by  the 
account  covering  such  pumping  station  equipment.  The  following 
accounts  will  be  raised: 


Steam  Power  Pumping  Station  Equipment. 

Charge  this  account  with  the  cost  of  all  steam  power  pumping 
equipment.  This  includes  the  cost  of  steam  pumps  where  the  steam 
and  water  cylinders  are  placed  in  the  same  machine  and  where 
the  power  pump  is  distinct  from  the  steam  prime  movers,  either 
reciprocating  engines  or  turbines;  condensers,  vacuum  pumps  and 
oiling  systems;  power  transmission  equipment  such  as  shafting, 
belting,  rope  and  cable  drives,  gearing,  clutches,  pulleys  and  idler 
wheels;  and  auxiliary  motors,  hoists,  cranes  and  pumping  station 
tools,  together  with  necessary  valves,  governors,  etc. 

\MII;: — Utilities  desiring  to  do  so  may  subdivide  this  account  into  the  fol- 
lowing : 

n.  Steam  Engines  and  Turbines. 

ft.   J'liniitx    mill.   Pump   Equipment. 

c.  Steam  Power  Pumping  Station  Auxiliary  Equipment, 


Hydraulic  Power  Pumping1  Station  Equipment. 

Charge  this  account  with  the  cost  of  the  hydraulic  power  works 
and  all  equipment  of  the  hydraulic  power  pumping  station.  This 
includes  the  cost  of  all  dams,  canals  and  flumes  devoted  to  the  pro- 


UNIFORM  ACCOUNTS — WATER  UTILITIES.  95 

duction  of  hydraulic  power  and  the  delivery  of  water  to  the  head 
gates  of  the  water  wheels  and  turbines.  Also  charge  with  the  cost 
of  waste-v/ays  from  the  outlet  of  the  draft  tube  to  the  point  of  final 
di  charge,  including  the  cost  of  all  gates,  valves  and  other  acces- 
sories, sluices,  forebays,  etc.,  used  in  the  development  of  the  hy- 
draulic power  and  all  accessory  canals  and  aqueducts.  Charge  also 
with  the  cost  of  all  water  wheels  and  turbines  u?ed  in  the  pumping 
of  water  by  hydraulic  power  including  their  foundations  and  settings, 
governors,  and  all  apparatus  appurtenant  thereto  from  the  head 
gates  and  governors  to  the  waste  ways.  Charge  this  account  also 
with  the  coit  of  all  pumps  at  the  station  operated  by  hydraulic 
power,  together  with  the  power  transmission  equipment  such  as 
shafting,  belting,  rope  and  cable  drives,  gearing,  clutches,  pulleys 
and  idler  wheels,  and  auxiliary  pumping  station  equipment  as 
motors,  hoist?,  cranes,  pumping  station  tools,  valves,  etc. 

N< n'K  :     Utilities  desiring  to  do  so  may  subdivide  this  account  as  follows: 
a.   77 //f//-«(//iV    I'fiirrr    II  urks. 
I).    Wafer    H7/rr/.s-    ami    Tit t'hiii <  *. 
r.    1'n  in  fix    uinl    I'm/ill    J-:</i:ii»ticii  t. 
<t     II  i/ilf<i  i/lir    l'oir<r    r/i /a  pin<r    Xtnlinn    .1 1'.rilitiri/    J-^iiiiinticnt. 


Power  Pumping  Station  Equipment. 

Charge  this  account  with  the  cost  of  all  equipment  of  the  electric 
power  pumping  station.  This  includes  the  cost  of  power  pumps  and 
pumping  equipment,  electric  prime  movers  used  for  operating  such 
power  pumps,  together  with  switchboards  and  auxiliary  electrical 
equipment,  and  power  transmission  equipment  such  as  shafting,  belt- 
ing, rope  and  cable  drives,  gearing,  clutches,  pulleys  and  idler  wheels 
and  auxiliary  motors,  hoists,  cranes,  blacksmiths'  and  machinists/ 
tools,  etc. 

,\OTK: — Utilities  desiring  to  do  so  may  subdivide  this  account  as  follows: 
a.  Electric  Prime  Movers. 
ft.  Pumps  and  Pump  Equipment, 
c.  Electric  Power  Pumping  Station  Auxiliary  Equipment. 


96 

(ias  I'oxvcr  Pumping  Station   Equipment. 

Charge  this  account  with  the  cost  of  all  equipment  of  the  gas 
power  pumping  station.  This  includes  the  cost  of  all  gas  engines  and 
turbines  u:ed  as  prime  movers  for  pumping  equipment,  the  cost  of 
all  pumping  equipment  operated  by  gas  power, .  together  with  the 
rower  transmission  equipment  such  as  shafting,  belting,  rope  and 
cable  drives,  gearing,  clutches,  pulleys  and  idler  wheels  and  auxiliary 
pumping  station  equipment  as  auxiliary  motors,  hoists,  cranes,  black- 
smiths' and  machinists'  tools,  etc. 

NOTE: — Utilities  desiring  to  do  so  may  subdivide  this  account  as  follows: 

a.   Gas  Engines  and  Turbines. 

&.  Pumps   and  Pump   Equipment. 

r.   f/ff.x    l'<m-(r  l'i'i,n>in(j   tilatian   Au.riliuri/  Equivalent. 


Boiler  Plant  Equipment. 

Charge  to  this  account  the  cost  of  all  equipment  devoted  to  the 
generation  of  steam.  Charge  with  the  cost  of  furnaces,  boilers, 
their  foundations  and  settings,  boiler  fittings,  iron  and  steel  smoke- 
stacks, feed  pump,  water  feed  pipe,  injectors,  economizers,  water 
heaters,  superheaters,  valves,  flues,  steam  pipes  from  the  boilers 
to  the  engine  throttle  valves,  steam  exhaust  system,  boiler  water 
purification  equipment,  mechanical  stokers,  cranes,  coal  and  ash 
conveyors,  steam  traps,  crushers,  belt  links,  wheels,  chutes  and  gates, 
conveyor  car?,  winches,  motors,  buckets,  shafts,  chains  and  similar 
auxiliary  equipment  in  the  boiler  plant. 


UNIFORM    ACCOUNTS      WATKK   UTILITIES.  !>T 

(Jus  Producer  Kqiiipinent. 

Charge  to  this  account  the  cost  of  all  equipment  devoted  to  the 
production  of  power  gas  for  the  purpose  of  operating  pumping 
equipment,  including  the  foundations  and  settings  of  such  pro- 
ducers and  their  accessories,  embracing  gas  producers,  economizers 
regenerators,  vaporizers,  steam  injectors,  scrubbers,  exhauster-  out- 
fits, seals,  appurtenant  boilers  and  pumps,  flues  and  piping,  blower 
engines,  gas  piping  from  producers  to  gas  prime  movers  and  to 
holders,  producer  gas  holders,  exhaust  piping,  etc. 


Collecting'   Aqueducts,    Intakes  and    Supply   Main-;. 

Charge  this  account  with  the  cost  of  all  aqueducts,  intakes  and 
supply  mains  used  for  gathering  and  collecting  water  and  transmit- 
ting the  same  from  the  source  of  supply  to  the  pumping  station. 
This  includes  the  cost  of  masonry  and  concrete  aqueducts  and  chan- 
nels, piping  and  conduits,  together  with  the  necessary  bracing,  dig- 
ging and  repaving  in  connection  therewith  and  all  necessary  valves, 
screens,  wet  well-,  gratings,  submerged  and  exposed  cribs,  intake 
towers,  sluice-gates,  etc, 


Purification  System. 

Charge  this  account    with  the  cost  of  all  apparatus  and  equipment 
used    for  punliraiinn   of   water.     This  includes  settling  basins,  filter 


!)8  RAILROAD  COMMISSION  <>!•'  WISCONSIN. 

beds,  mechanical  filters  and  all  auxiliary  apparatus  for  purifying 
water,  whether  by  plain  sedimentation,  sedimentation  with  coagula- 
tion, chemical  treatment  for  softening  and  removal  of  organic  or 
mineral  impurities,  together  with  any  protecting  structures  erected 
in  connection  therewith. 


Trail  -mission   Mains. 

Charge  to  this  account  the  cost  of  all  transmission  mains  used  fpr 
delivering  water  from  the  pumping  station  to  the  distribution  reser- 
voirs or  mains.  This  includes  the  cost  of  all  trenching,  placing  trans- 
mission main  pipe,  special  castings,  lead  packing,  shut-offs,  man- 
holes, valves  and  the  cost  of  filling  trenches  and  restoring  the  surface 
of  the  street  to  its  former  condition  or  that  required  by  the  municpial 
authorities  at  the  time  such  transmission  main  is  installed. 


Distribution. 

Mains. 

Charge  to  this  account  the  cost  of  all  distribution  mains  in  place 
This  includes  all  mains  used  in  the  distribution  of  water  to  the 
beginning  of  the  service  connections  including  the  cost  of  all  trench- 
ing, placing  distribution  main  pipe,  special  work  and  castings,  lead 


UNIFORM  ACCOUNTS— 

packing,  shut-offs,  man-holes,  valves  and  the  cost  of  filling  trenches 
and  restoring  the  surface  of  the  ground  to  its  former  condition  or 
that  required  by  the  municipal  authorities  at  the  time  such  main  is 
installed. 


Services. 

Charge  to  this  account  the  cost  of  the  water  utility's  property  in 
services  in  or  leading  to  the  consumers'  premises.  This  includes 
the  cost  of  material  in  place,  the  cost  of  trenching  for  placing  serv- 
ices, service  pipe,  service  boxes,  stopcocks,  etc.,  and  the  cost  of 
filling  trenches  and  restoring  the  surface  to  its  proper  condition. 
Where  consumers  are  required  to  pay  part  or  all  of  the  cost  of  serv- 
ices, only  that  portion  of  the  cost  not  chargeable  to  the  consumers 
is  chargeable  to  this  account,  and  in  all  cases  where  only  a  portion 
of  the  cost  of  the  services  is  chargeable  to  this  account  the  entry 
thereto  shall  show  the  entire  cost  of  the  services  as  well  as  the  cost 
charged  to  this  account.  Where  services  extending  only  from  the 
main  to  the  curb  or  to  the  lot  line  are  placed  before  actually  required 
for  the  purpose  of  supplying  consumers,  the  entry  of  the  cost  should 
show  that  fact.  Such  services  will  be  required  to  be  separately  re- 
ported in  the  annual  report  to  the  Railroad  Commission. 


Hydrants. 

Charge  to  this  account  the  cost  of  water  utility's  property  in  all 
hydrants  placed  in  the  distribution  system.     This  includes  the  cost 


inn  I.' \n.i.-n\i,  ObflHftissiON  OF  WISCONSIN. 

of  all  material  in  place,  the  cost  of  trenching  for  placing  hydrants, 
hydrant  connections,  etc.,  and  the  cost  of  filling  trenches  and  re- 
storing the  surface  to  its  proper  condition. 


Meters. 

Charge  to  this  account  the  cost  of  water  utility's  property  in  all 
meters  used  in  measuring  water  sold  to  consumers.  This  includes 
the  cost  of  the  first  setting  of  the  meters  including  the  first  set  of 
meter  fittings  and  connections  in  the  premises  of  the  consumers,  or 
such  portion  of  the  cost  as  is  borne  by  the  utility.  The  cost  of  chang- 
ing the  position  of  the  meter  or  its  removal  should  not  be  charged 
to  this  account. 


File  Cisterns,   Basins.  Fountains  and  Troughs. 

Charge  this  account  with  the  cost  of  the  utility's  property  in  all 
fire  cisterns,  basins,  fountains  and  troughs.  This  includes  the  cost 
of  all  masonry  and  concrete  work  in  connection  with  the  construction 
of  any  cisterns  and  basins  and  all  foundations  and  settings  for 
fountains  and  troughs,  together  with  the  cost  of  all  materials  used  in 
construction,  and  digging  and  trenching  in  connection  therewith,  and 
restoring  the  pavement  to  its  original  condition  or  that  required  by 
municipal  ordinances. 


ACCOUNTS— WATER  TTII-ITIKS.  101 

(General  Office  Equipment. 

Charge  to  this  account, the  cost  of  all  equipment  of  the  general 
office  of  the  water  utility,  embracing  such  items  as  office  furniture 
and  furnishings,  movable  safes,  filing  cases  and  devices,  typewriters, 
adding  machines,  addressographs  and  sundry  office  equipment  having 
an  expectancy  of  life  in  service  exceeding  one  year. 


Stores    Department    Equipment. 

Charge  to  this  account  the  cost  of  all  equipment  in  the  water 
utility  storage  department.  This  includes  loading  and  unloading 
machinery,  derricks,  cranes,  hoists,  conveying  apparatus,  etc. 


Utility  Equipment. 

Charge  this  account  with  the  cost  of  all  utility  equipment.  This 
includes  wagons,  drays,  trucks,  harnesses,  horses,  automobiles,  bi- 
cycles, motorcycles,  industrial  tramways,  etc. 


102*'' <€ '  l<     *  RAILROAD*  COMMISSION  OF  WISCONSIN. 

Miscellaneous  Equipment. 

Charge  to  this  account  all  equipment  not  includible  in  any  of  the 
preceding  classified  capital  accounts,  embracing  such  items  as  shop 
appliances,  shop  and  laboratory  tools,  works  tools  and  instruments, 
street  department  work  tools  and  instruments,  and  other  miscel- 
laneous equipment. 

NOTE  : — Utilities  are  at  liberty  to  subdivide'  this  account  to  show  the  cost 
of  any  class  of  such  miscellaneous  equipment. 


Miscellaneous  Construction  and   Equipment  Expenditures. 

Accounts  shall  be  opened  as  indicated  below  to  which  shall  be 
charged  all  expenditures  incurred  during  construction  and  before 
the  operation  of  the  water  utility,  of  the  character  indicated  by  the 
title  of  the  accounts.  Ii  expenditures  are  incurred  for  the  service 
of  engineers,  superintendents  and  other  technical  skill  of  an  advisory 
character  during  the  process  of  construction  and  such  items  are  not 
chargeable  to  any  of  the  following  accounts,  there  may  be  opened 
the  account  Engineering  and  Superintendence. 

The  following  detailed  accounts  should  be  kept  of  the  expenditures 
during  construction: 


Salaries  During  Construction. 

Charge  this  account  with  the  salaries  of  all  general  officers  and 
general  office  assistants  during  the  period  of  construction  of  the 
water  utility  plant  and  up  to  the  pumping,  distribution  and  sale  of 
vrater. 

NOTE  :  This  account  is  included  in  the  account  Miscellaneous  Construe!  ion 
and  Equipment  ExpendH iirex  in  class  H  and  class  C. 


UNIFORM  ACCOUNTS — WATER  UTILITIES.  !():> 

Office  Supplies  and  Expenses  Duriii"1  Const ruction. 

Charge  this  account  with  the  cost  of  all  office  supplies  and  expenses 
incurred  during  the  process  cf  construction  of  the  plant  up  to  the 
time  of  pumping  and  sale  of  water,  such  as  messenger  and  janitor 
service,  rent  of  premises  occupied  during  construction,  water,  light, 
heat,  telegrams,  exchange  on  remittances,  etc. 

XOTI:  :  This  account  is  included  in  the  account  Minccll<inc<>ux  <'<iiixtnicli<iH 
<in<l  i',<t iti]»ni')i I  Expenditures  in  class  15  and  class  ('. 


Stationery  NIK!   Printing   During  Construction. 

Charge  this  account  with  the  cost  of  all  stationery,  printing,  post- 
age, blanks,  record  bcoks,  etc.,  used  during  the  construction  of  the 
plant  and  up  to  the  time  of  pumping,  distribution  and  sale  cf  water. 

NOTK  : — This  account  is  included  in  the  account  Miscellaneous  <1<inxtni<-1i<m 
and  Equipment  Expenditures  in  class  B.and  class  C. 


La\V  Expenses  t)uring!  Ooiistructicii. 

Charge  to  this  account  all  law  expenses  incurred  during  the  period 
of  construction  of  the  water  works.  Charge  with  the  salaries  and 
expenses  of  counsel,  solicitors  and  general  attorneys,  their  clerks  and 
attendants,  etc.  Charge  also  with  the  cost  of  law  books,  printing 
briefs,  legal  forms,  testimony,  reports,  fees  and  retainers  of  the 
general  counsel  and  attorneys,  court  costs  and  payments  of  specific 
notarial  and  witness  fees,  expense  of  taking  depositions,  and  general 
law  and  court  expenses  during  construction.  Expenses  of  arbitrators 
of  disputed  points  will  also  be  charged  to  this  account.  When  any  of 


104  RAILROAD  COMMISSION  OF  WISCONSIN. 

the  expenditures  above  enumerated  can  be  charged  directly  to  the 
account  for  whose  benefit  they  were  incurred,  they  shall  be  so 
charged  and  not  to  this  account.  Thus,  expenditures  in  connection 
with  the  acquisition  of  land  to  be  occupied  by  the  works  shall  bo 
charged  to  the  appropriate  construction  account.  Law  expenses  in 
connection  with  the  organization  of  the  utility,  whenever  such  can 
be  definitely  ascertained,  shall  be  charged  to  the  account  Organiza- 
tion. 


XOTK  :  —  This    account    is    included    in    the    account    M  iNi-rlltmcoiiH    <'<iii*triirti<,ii 
(mil    KtiiiijHiiciil    l-l.rpciKlihii'i'K   in    class   1>    and    class   C. 


Injuries  and  Damages  During  Construction. 

Charge  to  this  account  all  damages  to  or  destruction  of  property 
other  than  that  owned  by  the  utility,  caused  directly  in  connection 
with  the  construction  of  the  water  works,  and  all  expenses  incident 
to  injuries  or  death  of  employes  and  other  persons  for  which  in- 
juries or  death  the  utility  is  held  liable  or  in  the  settlement  of  which 
claims  allowances  are  made.  This  includes  such  items  of  expense  as 
judgments  for  damages  and  plaintiff's  court  costs;  proportion  of 
salaries  and  expenses  or  fees  of  physicians  and  surgeons,  expenses 
of  undertakers,  nurses  and  hospital  expenses,  medical  and  surgical 
supplies,  contributions  to  hospitals  during  the  period  of  construc- 
tion of  the  plant,  transportation  of  injured  persons  and  wages  and 
salaries  paid  to  employes  while  disabled.  The  salaries  and  expenses 
of  the  utility's  claim  agents,  adjusters  and  their  assistants  while 
engaged  upon  settling  such  claims  arising  during  construction  will 
be  charged  to  this  account.  The  compensations  of  the  general  so- 
licitors or  counsel  of  the  utility  while  engaged  in  the  defense  and 
settlement  of  damage  suits  will  also  be  charged  to  this  account. 

XOTK:  This  account  is  included  in  the  account  M ixrclhnii'mis  Conxtnirtiun 
]-:,ri>c>i<litnrcN  iu  class  15  and  class  C. 


UNIFORM  ACCOUNTS— WATER  TTIUTIKS.  "Hi'5 

Insurance  During'  Construction. 

Charge  to  this  account  all  premiums  paid  to  insurance  companies 
for  fire,  casualty,  boiler,  fidelity  and  other  insurance  covering  risks 
during  construction  of  the  water  works  and  its  equipment. 


Taxes  During'  Construction. 

Charge  to  this  account  all  taxes  and  assessments  levied  and  paid 
on  property  belonging  to  the  water  utility  while  under  construction 
and  before  the  plant  has  begun  operations,  except  special  assessments 
for  street  and  other  improvements  such  as  grading,  curbing,  paving, 
sidewalks,  sewer,  etc.,  \vhich  shall  be  charged  to  the  account  to 
which  the  property  benefited  has  been  charged. 

N'o'i'K  :  Tills  account  is  included  in  the  account  M i*<-c llun <<>n.-  Con*/ nict  i<,n 
and  l-:<iit;i>inciit  l:'.ri><  iK/il iir<x  in  class  15  and  class  C. 


Interest  During1  Construction. 

Charge  to  this  account  the  interest  accrued  upon  all  money  and 
claims  payable  upon  demand,  acquired  for  use  in  connection  with 
the  construction  and  equipment  of  the  water  works  from  the  time 
of  such  acquisition  until  the  works  are  ready  for  commercial  use. 
Interest  receivable  accrued  upon  such  moneys  and  claims  shall  tre 
credited  to  this  account. 


ii:     This    account    is    included   in    llie   account    .!//*'•<  'll<iiicous    Construction 
a  mi   i:<,iiii,ini  n/    /:.,/><  •matures  in  class  B   and  class  C. 


106  RAILROAD  COMMISSION  OF  WISCONSIN. 

Discount  on  Bonds  During  Construction. 

To  this  account  may  be  charged  the  discount  on  bonds  sold  for 
construction  purposes.  The  entries  to  such  account  shall  be  made 
with  sufficient  detail  to  permit  of  their  identification  and  shall  show 
the  date  when  the  bonds  to  which  the  discount  applies  were  au- 
thorized, when  issued  and  when  sold,  to  whom  sold,  the  amount 
realized  from  the  sale,  purpose  for  which  the  bonds  were  sold,  and 
the  application  of  the  proceeds;  all  of  which  details  will  be  called 
for  by  the  Railroad  Commission. 

NOTE  : This   account   is    included   in   the   account  Miscellaneous    Construction 

and  Equipment  Expenditures  in  class  B   and  class  C. 


Miscellaneous  Expenditures  Du.ing  Construction. 

Charge  to  this  account  all  expenditures  incurred  during  construc- 
tion not  includible  in  any  of  the  preceding  accounts. 

NOTE  : This  account  is  included  in  the  account  Miscellaneous  Construction 

<tii<l  l-:<iiiii>in<  nt  l-:,ri><n<lit  irrcx  in  class  B  and  class  C. 


Cost  of  Plant  Purchased   (In  Lieu  of  Plant  Constructed). 

Charge  to  this  account  the  cost  of  the  water  works  purchased  in 
case  the  plant  of  the  utility  is  obtained  by  purchase  instead  of  being 
constructed  by  it.  The  entry  to  this  account  .should  show  with 
sufficient  detail  the  name  of  the  parties  from  whom  purchased,  the 
purchase  price  and  all  other  facts  pertinent  to  such  sale,  which  de- 
tails will  be  called  for  by  the  Railroad  Commission. 


UNIFORM  ACCOUNTS— WATER  UTILITIES.  107 


TREASURY  SECURITIES, 

Treasury  Securities. 

Charge  to  this  account  the  par  value  of  all  stocks  and  bonds 
which  have  been  authorized  and  issued  by  the  utility  or  assumed  by 
it  or  held  by  the  treasurer  or  other  fiscal  agent  of  the  utility  for  its 
benefit  but  which  have  not  been  sold.  When  such  securities  are  sold 
their  par  value  will  be  credited  to  this  account. 

NOTE  : — This  account  may  bo  subdivided  into  the  two  following  accounts  : 
a.   Treasury  Stock. 
b..  Treasury  Bonds. 


INVESTMENTS. 

Investments. 

By  investments,  as  here  used,  is  meant  the  cost  of  the  water  util- 
ity's title  to  or  interest  in  all  properties  acquired,  not  for  use  in 
present  operations  but  for  the  income  to  be  derived  from  them,  for 
a  rise  in  value,  for  the  control  of  some  private  business  or  other 
utility  service,  or  for  devotion  to  future  operations  at  a  time  when 
the  acquisition  of  such  properties  will  not  be  possible  under  such 
favorable  circumstances.  In  the  annual  report  to  be  made  to  the 
Railroad  Commission  these  investments  will  be  required  to  be  classi- 
fied as  to  their  character  and  with  sufficient  detail  as  to  permit  of 
their  clear  identification,  showing  the  par  value  of  all  such  stocks  or 
bonds  or  other  investments  with  the  rate  of  return  thereon,  the 
amount  of  income  received  therefrom  and  the  book  value.  Stocks, 
bonds  or  other  property  in  which  the  funds  of  Reserves  of  the  utility 
have  been  invested  will  not  be  shown  in  this  account  but  as  invest- 
ments of  the  respective  reserves  and  so  shown  in  the  balance  sheet 
to  be  contained  in  the  report  to  the  Railroad  Commission. 


10S  RAILROAD  COMMISSION  OF  WISCONSIN. 


RESERVE  ACCOUNTS. 


1 1  INQUIRED   RESER V  ES. 

Depreciation  Reserve. 

To  this  account  shall  be  credited  monthly,  or  as  they  are  made, 
all  charges  to  the  Depreciation  Account  (hereinbefore  described),  the 
income  from  the  investment  of  any  money  or  from  any  security  be- 
longing to  the  Depreciation  Reserve,  and  any  other  appropriations 
which  may  have  been  made  to  it. 

When  through  wear  and  tear  in  service,  casualty,  inadequacy,  su- 
persession or  obsolescence,  any  building,  structure,  facility  or  unit 
of  equipment  originally  charged  to  capital  is  no  longer  economically 
reparable,  and  in  order  to  keep  the  productive  capacity  of  the  plant 
up  to  its  original  or  equivalent  state  of  efficiency  it  is  necessary  to 
make  a  complete  replacement  of  such  building,  structure  or  unit  of 
equipment,  the  money  cost  of  the  original  unit  replaced  and  charged 
to  capital  (estimated  if  not  known,  and  if  estimated  the  basis 
thereof  shall  be  shown  in  the  record  entry)  shall  be  charged  to  the 
Depreciation  Reserve,  and  the  excess  cost  of  the  substituted  unit  over 
such  original  unit  shall  be  charged  to  the  appropriate  capital  ac- 
count. 

When  any  building,  structure,  facility  or  unit  of  equipment  orig- 
inally charged  to  capital  is  retired  from  service  and  not  replaced  by 
any  other  unit  of  similar  nature  or  equivalent  thereto,  the  original 
money  cost  thereof  (estimated  if  not  known,  and  if  estimated  the 
basis  thereof  shall  be  shown  in  the  record  entry)  shall  be  charged 
to  this  account  and  such  amount  originally  entered  or  contained  in 
the  charges  to  capital  in  respect  to  such  unit  so  being  retired  shall 
be  credited  to  the  capital  account  to  which  it  was  originally  charged, 
and  any  adjustments  necessary  made  through  the  Surplus  Account. 

The  salvage  or  scrap  value  of  any  unit  of  equipment  retired  from 
service  or  replaced  by  any  other  unit  will  be  credited  to  this  account. 

An  analysis  of  the  charges  and  credits  to  this  reserve  will  be 
called  for  in  the  annual  report  to  the  Railroad  Commission. 


ACCOUNTS- WATKK  CTIUTIKS.  in1.) 

Sinking   Fund  Hosorves. 

Sinking  fund  reserves  shall  be  maintained  whenever  they  are  re- 
quired in  pursuance  of  the  provisions  of  mortgage  deeds,  deeds  of 
trust,  contracts  or  provisions  of  the  law.  A  separate  Sinking  Fund 
Ifrvervc  shall  be  maintained  for  each  contractual  requirement,  to 
which  reserve  shall  be  credited  any  appropriation  made  in  pursu- 
ance of  the  terms  of  the  respective  mortgage  and  trust  deeds,  con- 
tracts, etc.,  and  charged  to  the  account  Contractual  Sinking  Fund  Re- 
(jiiirements  and  also  accumulations  resulting  from  any  security  be- 
longing to  such  particular  reserve.  The  title  of  each  reserve  shall 
clearly  indicate  the  purpose  for  which  it  is  being  maintained. 

An  analysis  of  the  charges  and  credits  to  this  reserve  will  be 
called  for  in  the  annual  report  to  the  Railroad  Commission. 


Amortization    Kesri- vo. 

This  account  shall  be  raised  to  provide  for  the  amortization  of  in- 
tangible capital  in  service.  To  it  shall  be  credited  monthly,  or  as 
they  are  made,  all  the  amounts  charged  from  time  to  time  through 
operating  expenses  to  the  account  Amortization  /.v.svrn-  Require- 
incnt.s.  which  account  is  to  be  set  up  where  the  nature  of  the  capital 
occasions  the  setting  up  of  this  reserve.  Such  reserve  shall  also  be 
credited  with  all  accumulations  resulting  from  the  investment  of 
any  moneys  or  tho  interest  or  dividends  from  any  securities  belong- 
ing to  it. 

For  example,  a  corporation  pays  $100,000  for  a,  twenty  year  fran- 
chise to  operate  a  public  utility.  In  order  that  this  amount  shall  be 
set  aside  out  of  revenue  and  the  actual'  capital  of  the  corporation 
not  impaired  by  dividends  paid,  there  shall  be  charged  monthly  to 
the  account  Amortization  Reserve  Requirements,  crediting  the  Amorti- 
zation ifrNrrre  an  amount  which,  invested  at  current  rates  of  inter- 
est, will  at  the  end  of  the  franchise  term  have  created  an  amount 
Mpiivalent  to  the  cost  of  the  franchise. 

An  analysis  of  tho  charges  and  credits  to  this  reserve  will  be 
called  for  in  the  annual  ivp;irt  to  the  Railroad  Commission, 


Jll)  K \iLuoAi)  COMMISSION  OF   WISCONSIN. 


OPTIONAL  RESERVES. 

Maintenance  Reserve. 

This  reserve  may  be  raised  by  those  utilities  which  operate  equip- 
ment the  repairs  to  which  are  occasioned  only  at  remote  intervals 
and  are  then  so  considerable  in  amount  as  to  ca.use  wide  fluctuations 
in  the  operating  expenses  for  the  division  of  operation  or  group  of 
expenses  of  which  the  maintenance  account  in  question  is  a  part. 


Uncollectible  Accounts  Reserve. 

Credit  this  account  every  month  with  the  charge  made  to  the  ac- 
count Uncollectible  Accounts  (Reserve  Charge)  as  explained  in  con- 
nection therewith.  When  any  account  for  water  service,  upon  which 
any  debtor  is  liable  to  the  utility,  becomes  impossible  of  collection 
because  of  the  removal  of  the  debtor  beyond  the  jurisdiction  of  the 
state,  the  operation  of  the  Statute  of  Limitations,  discharge  in  bank- 
ruptcy, or  for  any  other  good  and  sufficient  reason  after  diligent  ef- 
fort to  collect  the  same  has  been  made,  such  account  may  be  charged 
to  this  account  and  credited  to  Accounts  Receivable,  to  which  it  was 
originally  charged. 

All  accounts  which  have  been  charged  off  as  uncollectible,  but 
which  are  afterwards  collected,  shall  be  credited  to  this  reserve. 

An  analysis  of  the  charges  and  credits  to  this  reserve  will  be  called 
for  in  the  annual  report  to  the  Railroad  Commission. 


ACCOUNTS—  WATKB  I'TILITJUS.  Ill 


Promotion  of  Business  Reserve. 

Those  utilities  which,  over  and  above  the  regular  monthly  charges 
for  advertising,  office  assistance,  etc.,  in  their  promotion  of  business 
department  undertake  a  temporary  campaign  for  the  development  of 
business,  either  for  the  securing  of  additional  consumers  or  to  in- 
crease the  use  and  sales  of  water  to  existing  consumers,  the  benefits 
from  which  large  expenses  will  be  experienced  over  a  considerable 
period  of  time,  may  set  up  this  reserve,  crediting  it  monthly  with 
the  amount  set  aside  for  that  purpose,  and  charged  to  the  account 
Promotion  of  Business  Supplies  and  Expenses.  Amounts  paid  to  any 
corporation,  society  or  individuals  not  connected  with  the  water  util- 
ity for  services  performed  under  contract  for  the  development  of 
the  business  of  the  water  utility  may  be  charged  to  this  reserve. 
The  salaries,  commissions  and  expenses  of  the  permanent  employes 
of  the  promotion  of  business  department  and  the  current  expenses 
of  such  department  will  be  charged  to  the  accounts  Promotion  of 
r.itNiiH'Nft  tfaJarh'x  and  Commissions  and  Promotion  of  Business  Hup- 
i>li<'s  and  Expenses,  as  their  nature  determines. 


Injuries  and  Damages   l!<'st>rv«». 

Utilities  may  open  an  Injuries  and  Damages  Reserve,  to  which  shall 
be  credited  monthly  any  amounts  which  may  be  charged  to  the 
proper  operating  expense  or  other1  expense  accounts.  The  amounts 
so  charged  and  credited  shall  be  such  as  are  estimated  to  meet  the 
admitted  liability  against  it  for  injuries  to  persons  and  damages  to 
property  other  than  that  of  the  utility,  insofar  as  such  claims  can 
be  anticipated  by  the  exercise  of  reasonable  judgment.  All  such 
claims,  when  paid  to  satisfy  admitted  liability  and  judgments  ob- 
tained in  the  courts  of  law,  shall  be  charged  to  this  account. 


112  KAILKOAD  COMMISSION  OF  WISCONSIN. 

Insurance    Reserve. 

Utilities  may  set  up  this  reserve,  to  which  shall  be  credited 
monthly  the  charges  made  in  operating  expenses  to  the  Insurant •<•  ac- 
count to  cover  self-carrying  risks.  When  any  irreparable  damage 
to  the  property  of  the  utility  occurs,  and  the  nature  of  such  damage 
is  such  as  to  be  covered  by  the  provisions  of  self-insurance,  the  cost 
of  repairing  the  property  damaged,  or  the  cost  of  its  replacement, 
shall  be  charged  to  this  reserve. 


CURRENT   ASSETS. 

(ash. 

Charge  to  this  account  all  money  coming  into  the  possession  of 
the  water  utility  and  in  which  the  utility  has  the  beneficial  interest. 
Also  charge  it  with  all  bank  credits,  checks  and  drafts  receivable 
subject  to  satisfaction  or  transfer  upon  demand,  whether  payable 
to  bearer  or  to  order.  All  cash  disbursements  should  be  credited  to 
this  account. 


Notes  and  Bills  Receivable. 

Charge  to  this  account  the  cost  of  all  notes  and  bills  receivable 
which  are  the  property  of  the  water  utility  and  upon  which  solvent 
concerns  or  individuals  are  liable  or  which  are  sufficiently  secured 


UNIFORM  ACCOUNTS— WATER  UTILITIES.  113 

as  to  be  considered  good.  This  account  includes  demand  notes, 
drafts,  etc.,  issued  by  others  than  banks,  and  time  notes,  drafts, 
etc.,  by  whomsoever  issued.  This  account  does  not  include  invest- 
ments nor  the  interest  or  dividends  receivable  from  investments. 


Accounts  Receivable. 

Charge  to  this  account  all  amounts  owing  to  the  water  utility 
upon  accounts  with  solvent  concerns  other  than  banks;  also  all  ac- 
counts and  claims  upon  which  responsibility  is  acknowledged  by 
solvent  concerns  or  individuals  or  which  are  sufficiently  secured  to 
be  considered  good  and  of  all  judgments  against  solvent  concerns 
where  the  judgments  are  not  appealable  or  suspended  through  ap- 
peal. Negotiable  instruments  will  not  be  charged  to  this  account. 


Interest  and  Dividends  Receivable. 

When  the  water  utility  becomes  entitled  to  demand  any  interest 
or  dividend  from  solvent  concerns  the  amount  to  which  it  thus  be- 
comes entitled  shall  be  charged  to  this  account  and  shall  be  credited, 
to  the  appropriate  account  in  the  Income  Account.  This  account  in- 
cludes interest  on  matured  accounts  with  solvent  concerns  and  upon 
judgments  against  solvent  debtors  where  such  judgment  has  not 
been  suspended  as  well  as  interest  upon  the  commercial  paper  of 
solvent  concerns.  It  does  not  include  unmatured  interest  nor  divi- 
dends not  yet  declared. 


114  RAILROAD  COMMISSION  OF  WJSCONSIX. 

Materials  and  Supplies. 

Fuel. 

Charge  this  account  with  the  cost  of  all  fuel  purchased  for  the 
water  utility  at  its  cost  delivered  alongside  the  utility's  storage,  un- 
less purchased  delivered  in  coal  shed  or  to  the  place  of  storage.  The 
account  Fuel  Stock  Expense  will  be  closed  into  this  account  monthly. 
Credit  this  account  with  fuel  used. 

This  account  may  be  subdivided  into  accounts  a,  &  and  c,  if  de- 
sired, in  order  to  give  information  regarding  the  cost  of  different 
kinds  of  fuel.  Credit  this  account  with  all  fuel  used. 

NOTE  : — Fuel  Stock  Expense.  Charge  this  account  with  the  labor  of  weighing, 
unloading,  piling  and  trimming  fuel  in  shed  or  in  unloading  fuel  from  cars  and 
boats,  including  cost  of  operating  hoisting  apparatus,  including  also  the  cost  of 
shovels  and  other  hand  tools  and  repairs  to  the  same.  (This  account  will  be 
closed  monthly  into  the  Fuel  Stock  Account.) 


Pumping  Station  Supplies. 

Charge  this  account  with  all  pumping  station  supplies  such  as 
lubricating  oils,  graphite,  wipers,  waste,  station  tools,  etc.,  includ- 
ing the  freight  and  handling  cost  of  the  same.  Credit  with  the  cost 
of  material  withdrawn  from  stock  for  use. 


UNIFORM  ACCOUNTS— WATER  UTILITIES.  115 

Main  Piping. 

Charge  this  account  with  the  invoice  cost,  freight  and  cost  ot 
handling  of  all  main  piping.  Credit  this  account  with  all  such  ma- 
terial as  used,  charging  the  appropriate  operating  expense  or  con- 
siruction  account,  as  the  use  of  the  material  in  question  determines. 


Service  Piping. 

Charge  this  account  with  the  invoice  cost,  freight  and  cost  of 
handling  of  all  service  piping.  Credit  this  account  with  all  such 
material  as  used,  charging  the  appropriate  operating  expense  or  con- 
struction account,  as  the  use  of  the  material  in  question  determines. 


Fittings. 

Charge  this  account  with  the  invoice  cost,  freight  and  cost  ot 
handling  of  all  pipe  fittings,  valves,  stopcocks,  etc.  Credit  this  ac- 
count with  all  such  material  as  used,  charging  the  appropriate  oper- 
ating expense  or  construction  account,  as  the  use  of  the  material  In 
question  determines. 


116  RAILROAD  COMMISSION  OF  WISCONSIN. 

Meters. 

•  Charge  this  account  with  the  invoice  cost,  freight  and  cost  of 
handling  all  meters.  Credit  this  account  with  the  meters  removed 
from  stock  room,  charging  the  appropriate  operating  expense  or 
construction  account,  as  the  nature  of  the  case  requires. 


Hydrants. 

Charge  this  account  with  the  invoice  cost,  freight  and  cost  of 
handling  of  all  hydrants.  Credit  this  account  with  hydrants  re- 
moved from  stock. 


Appliances. 

Charge  this  account  with  all  appliances  purchased  at  their  cost 
delivered  in  the  utility's  storeroom,  including  freight,  cartage  and 
cost  of  handling.  Profits  on  all  sales  of  appliances  will  be  credited 
to  the  appropriate  revenue  account.  Credit  this  account  with  all 
appliances  taken  from  stock. 

NOTE  : — Jhis  account  may  be*  sub-divided  into  accounts  a,  "b,  c,  etc.,  if  de- 
sired, in  order  to  properly  account  for  the  different  classes  of  appliances. 


UNIFORM  ACCOUNTS — WATER  UTILITIES.  117 

Miscellaneous  Materials  and  Supplies. 

Charge  this  account  with  all  material  purchased  to  be  used  by 
the  utility  and  not  properly  chargeable  to  any  of  the  preceding  stock 
accounts  at  the  cost  of  such  material  delivered  in  stock  room,  in- 
cluding freight,  cartage  and  handling.  Credit  this  account  with  all 
material  taken  from  stock. 

NOTE  : — This  account  may  be  subdivided  into  accounts  a,  K,  c,  etc.,  if  de- 
sired, in  ordeT  to  properly  account  for  different  classes  of  stores  charged  to 
this  account. 


Miscellaneous  Current  Assets. 

To  this  account  shall  be  charged  the  cost  of  all  current  assets  of 
the  water  utility  not  chargeable  to  any  of  the  preceding  current  as~ 
set  accounts.  Property  readily  convertible  into  money  and  which 
is  being  held  with  the  intent  of  being  so  converted  into  money  will 
be  considered  as  a  current  asset  and  charged  to  this  or  the  appro- 
priate preceding  account. 


118  RAILROAD  COMMISSION  OF  WISCONSIN. 


PREPAID  ACCOUNTS. 

Prepaid  Insurance. 

When  premiums  on  insurance  policies  are  paid  in  advance  of  their 
accrual,  the  amounts  prepaid  whether  paid  in  cash  or  by  an  issue  of 
notes  or  other  negotiable  paper  shall  be  charged  to  this  account. 
As  the  premiums  accrue  they  shall  be  credited  at  monthly  intervals 
to  this  account  and  charged  to  the  operating  expense  account  Insur- 
ance. 


Prepaid  Taxes. 

When  taxes  are  paid  in  advance  of  their  accrual,  the  amount  shall 
be  charged  to  this  account.  As  the  taxes  thus  prepaid  accrue  they 
shall  be  credited  at  monthly  intervals  to  this  account  and  charged 
to  the  operating  expense  account  Taxes.  Taxes  for  special  benefits 
or  special  assessments  for  improvements  will  not  be  charged  to  this 
account. 


Prepaid  Interest. 

When  interest  is  paid  in  advance  of  its  accrual  on  any  obligations 
of  the  water  utility  it  shall  be  charged  to  this  account.  As  the  in- 
terest thus  prepaid  accrues  it  shall  be  credited  at  monthly  intervals 
to  this  account  and  charged  to  the  appropriate  interest  account. 


UNIFORM  ACCOUNTS — WATKK  TTILITIKS.  119 

Miscellaneous  Prepaid  Accounts. 

Charge  this  account  with  all  prepaid  items  of  the  water  utility 
not  includible  in  the  preceding  prepaid  accounts.  As  the  amounts 
thus  prepaid  accrue  they  shall  be  credited  at  monthly  intervals  to 
this  account  and  charged  to  the  appropriate  expense  account. 


CAPITAL    LIABILITIES. 

Capital  Stock. 

In  the  accounts  of  stocks  outstanding  a  separate  account  shall  be 
opened  for  each  class  of  stock  issued  and  no  two  stocks  shall  be 
considered  of  the  same  class  unless  they  are  equal  in  their  interest 
or  dividend  rates,  voting  rights  and  conditions  under  which  they  may 
be  retired,  if  the  right  to  retire  them  is  contained  in  the  contract  of 
issue.  The  characteristics  of  any  class  of  stock  in  these  regards 
shall  be  designated  in  the  title  of  the  accounts  opened  to  cover  such 
stocks  and  shall  be  clearly  expressed  in  the  first  entries  to  such 
account.  To  the  account  for  any  class  of  stocks  shall  be  credited 
when  issued  the  par  value  of  the  amount  of  such  stock  issued.  J 
such  issue  is  for  money  that  fact  shall  be  stated,  and  if  for  any  oth  r 
consideration  than  money  the  persons  to  whom  issued  shall  be  de  .3- 
RRted  and  the  consideration  for  which  issued  shall  be  described  •  ith 
sufficient  particularity  to  admit  of  identification;  if  such  issue  is 
to  the  treasurer  or  other  fiscal  agent  of  the  corporation  or  if  by  him 
disposed  of  for  the  benefit  of  the  corporation,  that  fact  and  the 
name  of  such  agent  shall  be  shown  and  such  agent  shall  in  his 
account  of  the  disposition  thereof  show  like  details  concerning  the 
consideration  realized  thereon,  which  account,  when  accepted  by  the 
corporation,  shall  be  preserved  as  a  corporate  record. 


120  RAILROAD  COMMISSION  OF  WISCONSIN. 

Funded  Debt. 

The  funded  obligations  of  the  utility  shall  be  divided  into  classes 
according  to  their  characteristics,  as  to  the  security  for  the  same. 
the  rate  of  interest,  interest  dates,  and  date  of  their  maturity.  A 
separate  sub-account  shall  be  opened  for  each  such  class  of  funded 
indebtedness  and  no  accounts  or  debts  not  agreeing  in  the  character- 
istics mentioned  shall  be  included  in  the  same  sub-account.  The 
titles  of  each  sub-account  shall  express  the  characteristics  above 
stated.  To  the  proper  sub-account  shall  be  credited,  when  issued, 
the  par  value  of  the  amount  of  the  evidences  of  funded  indebtedness 
issued.  The  entry  shall  show  not  only  the  amount  issued  but  the 
purpose  for  which  issued  and  shall  make  clear  and  intelligent  refer- 
ence to  the  corporate  records  showing  all  details  connected  with  such 
transactions.  If  the  consideration  received  for  the  issue  is  anything 
other  than  money,  the  entries  shall  show  further  to  whom  issued 
and  shall  describe  with  sufficient  particularity  to  identify  it,  the 
actual  consideration  received  for  it.  If  the  issue  is  to  the  agent  of 
an  undisclosed  principal,  the  name  and  business  address  of  such 
agent  and  the  fact  of  his  agency  shall  be  shown  in  the  entry. 


MORTGAGE    LIABILITIES. 

Real  Estate  Mortgages. 

The  mortgage  obligations  of  the  utility  shall  be  divided  into 
classes  according  to  their  characteristics,  as  to  the  security  for  the 
issue,  the  rate  of  interest,  interest  dates,  and  the  date  of  maturity. 
A  separate  sub-account  shall  be  opened  for  each  mortgage.  The 
title  of  each  such  sub-account  shall  express  the  characteristics  above 
stated.  To  the  proper  sub-account  shall  be  credited,  when  issued, 
the  total  receipts  from  the  sale  of  evidences  of  indebtedness  secured 
by  the  mortgage.  The  entries  shall  show  the  amount  of  the  mort- 
gage debts,  the  purpose  for  which  such  debt  was  incurred  and  shall 
show  by  intelligent  reference  all  the  details  connected  with  such 


UNIFORM  ACCOUNTS— WATER  UTILITIES.  121 

transactions.  If  the  consideration  received  for  the  indebtedness 
is  anything  other  than  money  the  entry  shall  show  the  person 
to  whom  issued  and  shall  describe  with  sufficient  particularity  to 
identify  it  the  actual  consideration  received.  If  the  indebtedness 
is  to  an  agent  of  an  undisclosed  principal,  the  name  and  business 
address  of  such  agent  and  the  fact  of  his  agency,  shall  be  stated 
in  the  entry. 


other  Mortgages. 

This  account  shall  be  raised  to  show  all  mortgage  indebtedness 
and  transactions  pertaining  thereto  in  regard  to  mortgages  other 
than  real  estate  mortgages  as  denned  in  the  preceding  account 
Real  Estate  Mortgages. 


CURRENT    LIABILITIES. 

Notes  and  Bills  Payable. 

When  any  note,  draft  or  other  bill  "payable,  which  matures  not 
later  than  one  year  after  date  of  issuance  or  of  demand  or  assump- 
tion by  the  utility  of  primary  liability  thereon,  is  issued  or  assumed, 
the  par  value  thereof  shall  be  credited  to  this  account  and  when 
it  is  paid  it  shall  be  charged  to  this  account  and  credited  to  Cash  or 
other  appropriate  account. 


122  RAILROAD  COMMISSION  OF  WISCONSIN. 

Accounts  Payable. 

Credit  this  account,  when  incurred,  with  all  liabilities  of  the 
water  utility  upon  open  accounts  not  includible  in  any  of  the  other 
current  liabilities  accounts. 


Matured  Interest  on  Founded  Debt  Unpaid. 

When  interest  owing  by  the  water  utility  upon  any  of  its  funded 
indebtedness  matures  and  is  unpaid,  whether  the  cause  of  failure 
is  on  the  part  of  the  coupon  holder  to  present  coupons  for  payment 
or  for  other  reasons,  it  shall  be  credited  to  this  account  and  charged 
to  the  account  Unmatured  Interest  on  Funded  Debt  Accrued  to  which 
it  had  heretofore  been  credited. 


Matured  Interest  on  Notes  and  Bills  Payable  Unpaid. 

When  interest  owing  by  the  water  utility  upon  any  of  its  notes 
and  bills  payable  matures  and  is  unpaid,  whether  the  cause  of 
failure  is  on  the  part  of  the  holder  of  the  paper  to  present  it  for 
payment  or  for  other  reasons,  it  shall  be  credited  to  this  account 
and  charged  to  the  account  Unmatured  Interest  on  Notes  and  Bills 
Payable  Accrued  to  which  it  had  heretofore  been  credited. 


I'xiFORM  ACCOUNTS — WATER  UTILITIES.  123 

Dividends  Unpaid. 

When  dividends  declared  by  the  water  corporation  become  pay- 
able they  shall  be  credited  to  this  account  and  charged  to  the  ac- 
count Dividends. 


Deposits. 

Credit ;  to  this  account,  as  such  deposits  are  made,  all  cash  de- 
posited with  the  utility  by  consumers  as  security  for  the  payment 
of  water  bills.  Deposits  refunded  shall  be  charged  to  this  account 
and  credited  to  Cash.  Deposits  applicable  to  uncollectible  water 
bills  shall,  at  the  close  of  the  fiscal  year  or  earlier,  at  the  option 
of  the  accounting  utility,  be  credited  to  the  account  of  the  consumer 
involved  and  debited  to  this  account.  Deposits  made  by  employes 
or  others  shall  also  be  credited  to  this  account.  Detailed  records  of 
deposits  as  between  customers  and  employes  will  be  required  by  the 
Railroad  Commission. 


Miscellaneous   Current    Liabilities. 

Credit  to  this  account  at  their  face  value  all  unfunded  obliga- 
tions upon  which  the  water  utility  is  liable  and  which  are  not  else- 
where provided  for. 


124  RAILROAD  COMMISSION  OF  WISCONSIN. 


ACCRUED  LIABILITIES. 

Insurance  Accrued. 

Credit  to  this  account  at  the  close  of  each  month  the  insurance 
accrued  during  the  period  in  question,  as  determined  by  the  policies 
of  all  insurance  covering  the  property  of  the  water  utility.  When 
such  premiums  are  paid  they  shall  be  charged  to  this  account  and 
credited  to  Cash  or  other  appropriate  accounts. 

The  amount  set  aside  as  an  insurance  reserve  by  the  utility  carry- 
ing its  own  insurance  either  in  whole  or  in  part  shall  be  charged 
to  this  account. 


Taxes  Accrued. 

To  this  account  shall  be  credited  at  the  close  of  each  month  all 
taxes  accrued  during  the  month  and  corresponding  charges  shall  be 
made  to  the  Taxes  account.  Credits  to  the  account  Taxes  Accrued 
will  be  based  upon  estimates  until  the  amount  of  the  taxes  levied 
for  the  period  is  definitely  ascertained.  Such  estimates  shall  bo 
made  upon  the  best  data  available,  and  as  soon  as  the  amount  of 
taxes  for  the  period  is  known,  the  account  involved  shall  be  adjusted 
to  conform.  When  any  taxes  become  due  they  shall  be  charged  to 
this  account. 


UNIFORM  ACCOUNTS — WATER  UTILITIES.  125 

Uiimatured  Interest  on   Funded  Debt  Accrued. 

To  this  account  shall  be  credited  at  the  close  of  each  month  all 
unmatured  interest  accrued  during  the  month  upon  the  funded  in- 
debtedness of  the  water  utility.  When  such  interest  matures  it 
shall  be  charged  to  this  account  and  credited  to  the  account  Ma-* 
tured  Interest  on  Funded  Debt  Unpaid.  When  paid,  the  interest  shall 
be  charged  to  the  account  Matured  Interest  on  Funded  Debt  Unpaid 
and  credited  to  Cash  or  to  the  coupon  deposit  account. 


Uumatuied  Interest  on  Xotes  and  Kills  Payable  Accrued. 

To*  this  account  shall  be  credited  at  the  close  of  each  month  all 
unmatured  interest  accrued  during  the  month  upon  all  notes  and 
bills  payable  by  the  water  utility.  When  such  interest  matures 
it  shall  be  charged  to  this  account  and  credited  to  the  account  Ma- 
tured Interest  on  Notes  and  Bills  Payable  Unpaid.  When  the  interest 
is  paid,  it  shall  be  charged  to  the  account  Matured  Interest  on  Notes 
and  Bills  Payable  Unpaid,  and  credited  to  Cash  or  other  appropriate 
account. 


Dividends  Accrued. 

To  this  account  may  be  credited  at  the  close  of  each  month  the 
amount  of  dividends  accrued  on  preferred  and  common  stock  during 


126  RAILROAD  COMMISSION  OF  WISCONSIN. 

such  period  at  the  rates  of  dividend  payments  established  by  the 
corporation.  When  such  dividends  become  payable  they  shall  be 
charged  to  this  account  and  credited  to  the  account  Dividends  Un- 
paid, in  which  account  they  shall  remain  until  paid,  when  such 
amount  shall  be  charged  to  Dividends  Unpaid,  making  a  corres- 
ponding credit  to  Cash  or  other  appropriate  account. 


Miscellaneous  Liabilities  Accrued. 

To  this  account  shall  be  credited  at  the  end  of  each  month  as  it 
accrues,  any  other  unfunded  obligation  of  the  utility  not  provided 
for  in  any  of  the  preceding  accrued  liability  accounts,  making  a 
corresponding  charge  to  operating  expenses  or  other  expense  ac- 
count. 


LIST   OF   ACCOUNTS   AND    I.\ni:x. 


127 


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LIST  OF  ACCOTXTS  AND  INDEX. 


129 


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LIST  OF  ACCOUNTS  AND  INDEX.  137 


BALANCE  SHEET  ACCOUNTS. 

CONSTRUCTION  AND  EQUIPMENT  ACCOUNTS. 

All  Claw*. 

INTANGIBLE. 

Page 

Organization 84 

Franchises 84 

Rights,  Licenses,   etc 85 

TANGIBLE. 

Land  (used  in  operation  of  property) 86 

f  Pumping  Station  Land 86 

I  Source  of  Water  Supply  Land 87 

,.  I  Reservoir,  Tank  and  Standpipe  Land *7 

j  Genera]  Office  Land 87 

I  Stores  Department  Land 88 

I  Utility  Equipment  Land 88 

Buildings,  Fixtures  and  Grounds  (used  in  operation  of  property) 88 

Steam  Power  Pumping  Station  Buildings,  Fixtures  and  Grounds.  89 
Hydraulic  Power  Pumping  Station  Buildings,  Fixtures  and 

Grounds 89 

Electric  Power  Pumping  Station  Buildings,  Fixtures  and  Grounds  90 

Gas  Power  Pumping  Station  Buildings,  Fixtures  and  Grounds.  90 

Boiler  Plant  Buildings,  Fixtures  and  Grounds t 90 

*  ;  Gas  Producer  Plant  Buildings,  Fixtures  and  Grounds 91 

Source  of  Water  Supply  Buildings,  Fixtures  and  Grounds 91 

Reservoir,  Tank  and  Standpipe  Buildings,  Fixtures  and  Grounds.  92 

I  Distribution  Buildings,  Fixtures  and  Grounds 92 

j  General  Office  Buildings,  Fixtures  and  Grounds 92 

I  Stores  Department  Buildings,  Fixtures  and  Grounds 93 

i  Utility  Equipment  Buildings,  Fixtures  and  Grounds 93 

Pumping  Station  Equipment 94 

Steam  Power  Pumping  Station  Equipment 94 

Hydraulic  Power  Pumping  Station  Equipment 94 

P^lectric  Power  Pumping  Station  Equipment 95 

Gas  Power  Pumping  Station  Equipment 96 

Boiler  Plant  Equipment 96 

Gas  Producer  Equipment 97 

Collecting  Aqueducts,  Intakes  and  Supply  Mains 97 

Purification  System 97 

Transmission   Mains..  98 


*  These  accounts  are  included  In  accounts  Land  Used  in  Operation  of  ProfttrtVi  and 

Buildings,  n.rtitrex  anil  finmw/s,  respectively,  in  class  H  and  class  C. 


138  LIST  OF  ACCOUNTS  AND  INDEX. 

Page 

Distribution 98 

Mains 98 

Services 99 

Hydrants  99 

Meters ' 100 

Fire-cisterns,  Basins,  Fountains  and  Troughs 100 

General  Office  Equipment 101 

Stores  Department  Equipment 101 

Utility  Equipment 101 

Miscellaneous  Equipment 102 

Miscellaneous  Construction  and  Equipment  Expenditures 102 

f  Salaries : 102 

Office  Supplies  and  Expenses 103 

Stationery  and  Printing ." 103 

Law  Expenses 103 

In j  uries  and  Damages 104 

*  !  Insurance 105 

Taxes 105 

Interest 105 

Discount  on  Bonds 106 

[  Miscellaneous 100 

Cost  of  Plant  Purchased  (in  lieu  of  plant  constructed) 106 

TREASURY  SECURITIES.  . 

All  Classes. 
Treasury  Securities 107 

INVESTMENTS. 

All  Clashes. 
Investments 107 

RESERVE  ACCOUNTS. 
REQUIRED  PERMANENT  RESERVES. 
All  Classes. 

Depreciat  ion  Reserve 108 

Sinking  Fund  Reserve 109 

Amortization  Reserve, 109 

OPTIONAL  RESERVES. 
All  Classes. 

Maintenance  Reserve 110 

rve.... 110 

Promotion  of  Business  Reserve Ill 

Injuries  and  Damages  Reserve Ill 

Insurance  Reserve .112 


*Th«se  accoun 
ment  Expenditures  in  class  B  and  class  C. 


LIST  OF  ACCOUNTS  AND  INDEX.  139 

CURRENT  ASSETS. 

All  Classes. 

Page 

Cash 112 

Notes  and  Bills  Receivable 112 

Accounts  Receivable 11)} 

Interest  and  Dividends  Receivable 113 

Materials  and  Supplies 114 

Fuel 114 

Pumping  Station  Supplies 114 

Main  Piping 115 

Service  Piping 115 

Fittings 115 

Meters 116 

Hydrants 110 

Appliances 1 1(5 

Miscellaneous 117 

Miscellaneous  Current  Assets .   117 


PREPAID  ACCOUNTS. 

Ml  Ofaste*. 

Prepaid  Insurance 118 

Prepaid  Taxes 118 

Prepaid  Interest 118 

Miscellaneous  Prepaid  Accounts IIS) 


CAPITAL  LIABILITIES. 

All  Classes. 

•Capital  Stock 119 

Funded  Debt..  .   120 


MORTGAGE  LIABILITIES. 

All  Clawex. 

Real  Estate  Mortgages 120 

-Other  Mortgages 121 


140  LIST  OF  ACCOUNTS  AND  INDEX. 

CURRENT  LIABILITIES. 

All  Classen. 

Notes  and  Bills  Payable 1«1 

Accounts  Payable 122 

Matured  Interest  on  Funded  Debt  Unpaid 122 

Matured  Interest  on  Notes  and  Bills  Payable  Unpaid 122 

Dividends  Unpaid 123 

Deposits 123 

Miscellaneous  Current  Liabilities 12:5 

ACCRUED  LIABILITIES. 

All  Classes. 

Insurance  Accrued 124 

Taxes  Accrued 124 

Unmatured  Interest  on  Funded  Debt  Accrued 125 

Unmatured  Interest  on  Notes  and  Bills  Payable  Accrued 125 

Dividends  Accrued 125 

Miscellaneous  Liabilities  Accrued .  126 


